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Does it pay to say 'I do'? Marriage bonuses and penalties across the EU.

Authors :
Christl, Michael
De Poli, Silvia
Ivaškaitė-Tamošiūnė, Viginta
Source :
Journal of European Social Policy. Jul2023, Vol. 33 Issue 3, p317-336. 20p.
Publication Year :
2023

Abstract

We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our article highlights important differences across EU countries' tax–benefit systems, where seven countries show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results suggest that the abolishment of marriage-related tax–benefit components in countries with marriage bonuses would leave some households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and efficiency point of view, this abolishment would be desirable. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
09589287
Volume :
33
Issue :
3
Database :
Academic Search Index
Journal :
Journal of European Social Policy
Publication Type :
Academic Journal
Accession number :
164441906
Full Text :
https://doi.org/10.1177/09589287231159492