Income Splitting - Is it good for both partners in the marriage?

Beitrag in einer Fachzeitschrift

Details zur Publikation

Autorinnen und Autoren: Wrede M
Zeitschrift: German Economic Review
Verlag: Wiley-Blackwell: No OnlineOpen
Jahr der Veröffentlichung: 2003
Band: 4
Seitenbereich: 203-216
ISSN: 1465-6485
Sprache: Englisch


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.

FAU-Autorinnen und Autoren / FAU-Herausgeberinnen und Herausgeber

Wrede, Matthias Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik


Wrede, M. (2003). Income Splitting - Is it good for both partners in the marriage? German Economic Review, 4, 203-216.

Wrede, Matthias. "Income Splitting - Is it good for both partners in the marriage?" German Economic Review 4 (2003): 203-216.


Zuletzt aktualisiert 2018-05-08 um 12:10