Taxes and transfers: their effects on the decision to end a marriage

Article Abstract:

The imposition of relatively low tax transfer liability for married couples has been found to promote the decision to separate. Data gathered from the 1990 Survey of Income and Program Participation (SIPP) revealed a positive correlation between low marriage tax penalty and separation. In order to prevent financial losses incurred from transfer benefits, US government officials decided to implement the Earned Income Tax Credit (EITC). Under the new program, filers with zero tax liability may be eligible, thus providing greater marriage disincentives for two-earner couples.

Tax Law, Public Finance Activities, Taxation, Marriage, Separation (Law), Marital separation

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Tax harmonization and tax competition in the European Union: lessons from Switzerland

Article Abstract:

The European Union (EU) regards the choice between tax competition or centralized harmonization as a major issue. The union can glean considerable information from Switzerland to select the best option because the country has a highly decentralized structure. Although evidence shows that tax competition works well for Switzerland, factors such as language barriers and behavior have to be considered before tax competition is chosen as the path for the EU.

Economic policy, International economic relations, European Union

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