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Title: The Taxation of Couples

Citation Type: Working Paper

Publication Year: 2023

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Abstract: Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today , Pareto-improvements require a move away from joint taxation. Revenue-neutral reforms towards individual taxation are not Pareto-improving, but attract majority-support. Such reforms are rejected by Rawlsian welfare measures and supported by ones with weights that are increasing in the secondary earner's income share. Thus, there is a tension between the welfare of "the poor" and the welfare of "working women."

Url: https://rationality-and-competition.de/wp-content/uploads/discussion_paper/405.pdf

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Authors: Bierbrauer, Felix; Boyer, Pierre; Peichl, Andreas; Weishaar, Daniel

Series Title: Discussion Paper

Publication Number: 405

Institution: CEC TRR 190

Pages: 1-162

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Data Collections: IPUMS CPS

Topics: Labor Force and Occupational Structure

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