BEGIN:VCALENDAR
VERSION:2.0
METHOD:PUBLISH
CALSCALE:GREGORIAN
PRODID:-//WordPress - MECv6.3.0//EN
X-ORIGINAL-URL:https://cerec.be/
X-WR-CALNAME:Cerec
X-WR-CALDESC:Center for Research in Economics
REFRESH-INTERVAL;VALUE=DURATION:PT1H
X-PUBLISHED-TTL:PT1H
X-MS-OLK-FORCEINSPECTOROPEN:TRUE
BEGIN:VEVENT
CLASS:PUBLIC
DTSTART;TZID=Europe/Brussels:20250509T120000
DTEND;TZID=Europe/Brussels:20250509T133000
DTSTAMP:20241126T115000
UID:MEC-c9f95a0a5af052bffce5c89917335f67@cerec.be
CREATED:20241126
LAST-MODIFIED:20250317
PRIORITY:5
TRANSP:OPAQUE
SUMMARY:Pierre Boyer – Taxation of couples
DESCRIPTION:\nPierre Boyer (École polytechnique–CRESP, IPP Paris) – Taxation of couples\n\n\nRoom : Salle du conseil\n\nLearn more about Pierre Boyer\n \nAbstract\nTaxation of couples\nFelix Bierbrauer Pierre Boyer Andreas Peichl Daniel Weishaar  5 May 2023\nThis paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of this framework. We find that, in the recent past, realizing efficiency gains requires lowering marginal tax rates for secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high secondary earnings while couples with low secondary earnings are worse off. The support for such a reform recently passed the majority threshold. It is rejected, however, by a Rawlsian social welfare function. Thus, there is a tension between Rawlsian and Feminist notions of social welfare.\n \n
URL:https://cerec.be/events/pierreboyer/
ATTACH;FMTTYPE=image/jpeg:https://cerec.be/wp-content/uploads/2021/04/decembre-2017-1.jpeg
END:VEVENT
END:VCALENDAR