German income taxation and the timing of marriage

I investigate how the German income tax code affects the timing of marriages. The German income tax code allows married couples to benefit from full income splitting relative to unmarried couples. If their individual incomes differ, legally married couples may benefit from jointly filing their incom...

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Bibliographic details
Volume: 52
Main Author: Fink, Alexander
Format: Journal Article
Language: English
Place of publication: ABINGDON Routledge 26.01.2020
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
published in: Applied economics Vol. 52; no. 5; pp. 475 - 489
Data of publication: 1/26/2020
ISSN: 0003-6846
1466-4283
EISSN: 1466-4283
Discipline: Economics
Subjects:
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index – 2020
Web of Knowledge
Web of Science
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