Wrede M (2003)
Publication Language: English
Publication Type: Journal article
Publication year: 2003
Publisher: Wiley-Blackwell: No OnlineOpen
Book Volume: 4
Pages Range: 203-216
This paper analyzes how deviating from individual taxation affects married couples. The focus is on time allocation, on investment in family-specific human capital and on 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 joint taxation 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 filing on the time allocation within the family.
APA:
Wrede, M. (2003). Income Splitting - Is it good for both partners in the marriage? German Economic Review, 4, 203-216. https://dx.doi.org/10.1111/1468-0475.00079
MLA:
Wrede, Matthias. "Income Splitting - Is it good for both partners in the marriage?" German Economic Review 4 (2003): 203-216.
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