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The taxation of couples

Author

Listed:
  • Bierbrauer, Felix
  • Boyer, Pierre
  • Peichl, Andreas
  • Weishaar, Daniel

Abstract

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of this framework. We find that, in the recent past, realizing efficiency gains requires lowering marginal tax rates for secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high secondary earnings while couples with low secondary earnings are worse off. The support for such a reform recently passed the majority threshold. It is rejected, however, by a Rawlsian social welfare function. Thus, there is a tension between Rawlsian and Feminist notions of social welfare.

Suggested Citation

  • Bierbrauer, Felix & Boyer, Pierre & Peichl, Andreas & Weishaar, Daniel, 2023. "The taxation of couples," CEPR Discussion Papers 18138, C.E.P.R. Discussion Papers.
    • Handle: RePEc:cpr:ceprdp:18138
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    Cited by:

    1. is not listed on IDEAS
    2. Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2026. "Tax Reforms and Multi-Dimensional Screening," ECONtribute Discussion Papers Series 401, University of Bonn and University of Cologne, Germany.
    3. Marcus Berliant & Pierre C. Boyer, 2024. "Politics and income taxes: Progress and progressivity," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(4), August.
    4. Felix Bierbrauer & Pierre Boyer & Andreas Peichl & Daniel Weishaar, 2024. "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," Rationality and Competition Discussion Paper Series 518, CRC TRR 190 Rationality and Competition.
    5. Mary Ann Bronson & Daniel Haanwinckel & Maurizio Mazzocco, 2024. "Taxation and Household Decisions: an Intertemporal Analysis," NBER Working Papers 32861, National Bureau of Economic Research, Inc.

    More about this item

    JEL classification:

    • C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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