Work

Assortative Mating and Couple Taxation

Year: 2025

Type: article

Abstract: 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.

Source: FinanzArchiv Public Finance Analysis

DOI: 10.1628/fa-2025-0008

Author: Giacomo Corneo

Language: English

Topic: Gender, Labor, and Family Dynamics

Subfield: Gender Studies

Field: Social Sciences

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W4411388254

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