The Lock-in Effect of Marriage: Work Incentives after Saying “I Do”

In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the financial incentives to work of married couples. For each spouse, we estimate their individual marginal effective tax rate and net...

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Bibliographic Details
Published in:Social Sciences
Main Authors: Michael Christl, Silvia De Poli, Viginta Ivaškaitė-Tamošiūnė
Format: Article
Language:English
Published: MDPI AG 2022-10-01
Subjects:
Online Access:https://www.mdpi.com/2076-0760/11/11/493