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Assortative Mating and Couple Taxation

Giacomo Corneo

Public Finance Analysis / FinanzArchiv2025https://doi.org/10.1628/fa-2025-0008article
AJG 1ABDC B
Weight
0.50

What the paper says

An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage market, which translates into a higher degree of economic homogamy in society. Furthermore, a shift from joint to individual taxation is predicted to reduce the average quality of marriages in the population.

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https://doi.org/https://doi.org/10.1628/fa-2025-0008

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@article{giacomo2025,
  title        = {{Assortative Mating and Couple Taxation}},
  author       = {Giacomo Corneo},
  journal      = {Public Finance Analysis / FinanzArchiv},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1628/fa-2025-0008},
}

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Assortative Mating and Couple Taxation

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.