arbiter
JournalsPricingAccount

The Effect of Divorce and Marriage Contracts on Tax Non-Compliance

Hoang Ha Nguyen Thi

Public Finance Analysis / FinanzArchiv2025https://doi.org/10.1628/fa-2025-0010article
AJG 1ABDC B
Weight
0.50

What the paper says

This paper studies whether the landmark ruling Radmacher v Granatino 2010 changed tax non-compliance by married self-employed individuals in the UK through an increase in the enforceability of marriage contracts. I argue that the probability of divorce and the probability of marriage contracts being enforceable influence married self-employed individuals tax non-compliance behaviour as they try to hide income from their spouses. Using a theoretical model, I show that a higher probability of marriage contract enforceability leads to less income being hidden, while a higher probability of divorce results in more concealment. Additionally, the model predicts that higher tax rates increase the incentive to underreport income. A difference-in-differences analysis comparing married self-employed and married employed households in the UK suggests that the Radmacher v Granatino ruling however did not seem to significantly reduce income misreporting among married self-employed households.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1628/fa-2025-0010

Or copy a formatted citation

@article{hoang2025,
  title        = {{The Effect of Divorce and Marriage Contracts on Tax Non-Compliance}},
  author       = {Hoang Ha Nguyen Thi},
  journal      = {Public Finance Analysis / FinanzArchiv},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1628/fa-2025-0010},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Effect of Divorce and Marriage Contracts on Tax Non-Compliance

Flags are reviewed by the Arbiter methodology team within 5 business days.

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.