The Taxation of Couples
Copyright policy )The Taxation of Couples
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 majoritysupport. 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.”
- University of Bonn Germany
- École Polytechnique France
- Ludwig-Maximilians-Universität München Germany
- University of Cologne Germany
- Ludwig-Maximilians-Universität München, Universitätsbibliothek Germany
Tax reforms, 330, ddc:330, tax reforms, non-linear income taxation, optimal taxation, taxation of couples, Optimal taxation, political economy, C72, D82, Non-linear income taxation, D72, Political economy, H21, Taxation of couples
Tax reforms, 330, ddc:330, tax reforms, non-linear income taxation, optimal taxation, taxation of couples, Optimal taxation, political economy, C72, D82, Non-linear income taxation, D72, Political economy, H21, Taxation of couples
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