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Autor:innen: 
Erscheinungsjahr: 
2025
Schriftenreihe/Nr.: 
CESifo Working Paper No. 11643
Verlag: 
CESifo GmbH, Munich
Zusammenfassung: 
An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage market, which translates into a higher degree of economic homogamy in society. Furthermore, a shift from joint to individual taxation is predicted to reduce the average quality of marriages in the population.
Schlagwörter: 
economic homogamy
assortative mating
couple taxation
tax unit
progressive income tax
JEL: 
H21
H24
Dokumentart: 
Working Paper
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