Taxation of Married Couples in Germany and the UK:
One-Earner Couples Make the Difference

Bach, Stefan; Haan, Peter; Ochmann, Richard

doi:10.34196/ijm.00086

Cited by 14 publications

(10 citation statements)

References 20 publications

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“…Family policy focused on cash benefits and long leave periods for mothers and public childcare remained largely underdeveloped in the pre-millennial decades (Gangl & Ziefle, 2015). The marriage tax premium generally disincentivizes the increase of employment hours or the uptake of employment by the part-time or non-working spouse, thereby supporting inequality in labour market participation among married couples (Bach, Haan, & Ochmann, 2013). Especially during the economic upturn in the immediate post-war decades, wage levels of industrial workers were sufficient to provide a livelihood for a family without the necessity of a second earner (Schäfer & Gottschall, 2015).…”

Section: Gendered Dualization Of the German Labour Marketmentioning

confidence: 99%

Is the Recession a ‘Shecession’? Gender Inequality in the Employment Effects of the COVID-19 Pandemic in Germany

Moehring¹,

Reifenscheid²,

Weiland³

2021

Preprint

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This paper evaluates gender inequality in employment risks during the first and the second wave of the COVID-19 pandemic in Germany. We use individual-level panel data collected weekly between 20 March and 9 July 2020, and again in January 2021, to examine the risks of short-time work, job loss and unpaid furlough, as well as having to work on-site by means of growth curve modelling. The results reveal gender inequality in employment risks and gendered use of governmental support schemes. During the early phase of the pandemic, women had a higher probability of being temporarily exempted from work, but a lower probability of being in short-time work and receiving the associated state benefits. Compared to men, women also continuously had a higher probability of working on-site rather that from home. Consequently, women’s employment during the pandemic is more polarized between job loss or working on-site with the associated infection risk. Gender inequalities are rooted in the long-term gendered dualization of the German labour market with the low-wage sector and marginal employment being female dominated. The results call for close monitoring of long-term gendered effects of the pandemic recession and an adjustment of governmental crisis measures to the requirements of the female workforce.

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Section: Gendered Dualization Of the German Labour Marketmentioning

confidence: 99%

Is the Recession a ‘Shecession’? Gender Inequality in the Employment Effects of the COVID-19 Pandemic in Germany

Moehring¹,

Reifenscheid²,

Weiland³

2021

Preprint

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“…As a result, under a progressive tax system the lower‐earning spouse may end up facing a higher marginal tax rate, and the higher‐earning spouse a lower marginal tax rate, than they would if taxed separately. The total tax burden, however, is never higher than the sum of the tax burdens of two individuals with the same earnings, and can be substantially lower (see Bach et al, 2013). There are other countries in which income splitting is limited, with only certain parts of income being summed.…”

Section: Joint Taxationmentioning

confidence: 99%

Household tax evasion

Hashimzade

Myles

Yousefi

2020

J Public Economic Theory

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Household members share public goods and make intra‐household transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion. In the model we present two members of a household choose how much to contribute to a household public good and how much self‐employment income to evade. We are interested in how different evasion possibilities interact with the contribution decisions to the household public good and the role of income transfers within the household. We show the household evasion decision differs from the individual decision because it affects the outcome of the household contribution game. When household members are taxed as individuals neutrality applies when choices are not constrained. If the evasion level of one household member is constrained then an income transfer can generate a Pareto improvement. When the household members are jointly taxed there is a couple constraint on strategies and corner solutions can emerge.

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“…The tax benefits for married couples provide another practical reason for entering into marriage while the couple is in a third country. The joint taxation of married couples in Germany ( Ehegattensplitting ) and the UK allow spouses to pay lower taxes (Bach et al., 2013).…”

Section: Findings and Analysismentioning

confidence: 99%

Should I stay or should I go? Migration trajectories of Chinese–Taiwanese couples in third countries

Tseng

2017

Asian and Pacific Migration Journal

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This article explores the migration choices of Chinese–Taiwanese couples who have met in a third country as students and formed transnational and cross-cultural families. Being subject to three sets of regulations (those of China, Taiwan and the third country) has put these couples in a more restrictive situation in negotiating their life choices and mobility. Using qualitative data, this article elucidates the migration trajectories of these couples, the conflicts they face, how they negotiate conflict areas and the strategic use of marriage in a third country to be together. This article finds that the conjugal lives of these transnational couples cannot completely disengage from institutionalized cross-Strait relations and state ideologies which eventually push them to stay in a third country rather than return to either of their countries of origin.

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Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference

Cited by 14 publications

References 20 publications

Is the Recession a ‘Shecession’? Gender Inequality in the Employment Effects of the COVID-19 Pandemic in Germany

Is the Recession a ‘Shecession’? Gender Inequality in the Employment Effects of the COVID-19 Pandemic in Germany

Household tax evasion

Should I stay or should I go? Migration trajectories of Chinese–Taiwanese couples in third countries

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