<div class="csl-bib-body">
<div class="csl-entry">Garstenauer, V. (2025). <i>Cohabiting couples, and their role in tax policy</i> [Presentation]. PhD Colloquium of the Vienna School of Mathematics 2025, Wien, Austria. http://hdl.handle.net/20.500.12708/220129</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/220129
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dc.description.abstract
Around 10 percent of working-age individuals in the U.S. are cohabiting – living with their partner without being married. These couples are treated as two individual singles regarding income taxation while married couples file their taxes jointly and face a different tax schedule.
In this paper, I study how the differential tax treatment of cohabiting and married couples affects the economy. I explore the implications of treating them more equally and of changing the access to joint taxation for household formation and macroeconomic aggregates like labor supply. I develop a general equilibrium life-cycle model with endogenous household formation and four types of households – cohabiting couples, married couples, single females, and single males. All individuals face labor market risks; couples also face the risk of household dissolution.
I calibrate the model to U.S. data and use it to quantify how labor and income taxation influences labor supply, marriage and cohabitation rates and other macroeconomic aggregates. I find that abolishing joint taxation of married couples leads to a significant increase in female labor supply and a decrease in cohabitation. Letting married couples choose how to file their taxes increases cohabitation, but has little aggregate employment effects. In contrast, giving all
couples the choice whether to file their taxes jointly or separately slightly decreases employment rates.
en
dc.description.sponsorship
Österreichische Nationalbank, Jubiläumsfonds
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dc.language.iso
en
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dc.subject
Cohabiting couples
en
dc.subject
tax policy
en
dc.title
Cohabiting couples, and their role in tax policy
en
dc.type
Presentation
en
dc.type
Vortrag
de
dc.relation.grantno
18646
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dc.type.category
Presentation
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tuw.project.title
Zur Optimalen Gestaltung der Steuer- und Sozialpolitik für Einkommensschwache Haushalte
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tuw.researchTopic.id
A4
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tuw.researchTopic.id
C6
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tuw.researchTopic.name
Mathematical Methods in Economics
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tuw.researchTopic.name
Modeling and Simulation
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tuw.researchTopic.value
50
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tuw.researchTopic.value
50
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tuw.publication.orgunit
E105-03 - Forschungsbereich Ökonomie
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tuw.event.name
PhD Colloquium of the Vienna School of Mathematics 2025
en
tuw.event.startdate
17-03-2025
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tuw.event.enddate
17-03-2025
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tuw.event.online
On Site
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tuw.event.type
Event for scientific audience
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tuw.event.place
Wien
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tuw.event.country
AT
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tuw.event.institution
Vienna School of Mathematics
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tuw.event.presenter
Garstenauer, Viola
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wb.sciencebranch
Wirtschaftswissenschaften
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wb.sciencebranch
Mathematik
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wb.sciencebranch.oefos
5020
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wb.sciencebranch.oefos
1010
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wb.sciencebranch.value
80
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wb.sciencebranch.value
20
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item.fulltext
no Fulltext
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item.languageiso639-1
en
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item.openairecristype
http://purl.org/coar/resource_type/R60J-J5BD
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item.cerifentitytype
Publications
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item.grantfulltext
none
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item.openairetype
conference presentation
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crisitem.project.funder
Österreichische Nationalbank, Jubiläumsfonds
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crisitem.project.grantno
18646
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crisitem.author.dept
E105-03 - Forschungsbereich Ökonomie
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crisitem.author.parentorg
E105 - Institut für Stochastik und Wirtschaftsmathematik
