Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/75547
Authors: 
Wrede, Matthias
Year of Publication: 
2000
Series/Report no.: 
CESifo Working Paper 391
Abstract: 
This paper analyzes the effects of an income splitting system on marriage partners. The focus is on the time allocation, on investment in marriage-specific human capital and on the distribution of income within the family. Two insights are discussed in detail. First, the distribution of tax-reduction gains due to the income splitting system depends on whether the family has been started or not. After marriage, joint taxation increases redistribution among family members. Second, although the income splitting system reduces the tax burden of the family, it might harm the marriage partner that is more productive in household production provided that potential marriage partners foresee the effects of joint taxation on the family.
Subjects: 
Income taxation
income splitting
private provision of public goods
household production
Document Type: 
Working Paper

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