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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
CALSCALE:GREGORIAN
METHOD:PUBLISH
BEGIN:VEVENT
UID:event-12813@www.amse-aixmarseille.fr
DTSTAMP:20260414T111836Z
CREATED:20260414T111836Z
LAST-MODIFIED:20260414T111836Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:amse seminar - Elena Herold
DTSTART:20260121T103000Z
DTEND:20260121T114500Z
DESCRIPTION:Joint taxation of couples is often criticized for distorting la
 bor supply and reinforcing household income inequality\, particularly by di
 sincentivizing secondary earners. Yet\, empirical evidence is limited\, as 
 switching to joint taxation is typically endogenous and observed responses 
 among different-sex couples are shaped by gender norms. We study the 2013 e
 xtension of joint income taxation to same-sex civil partners in Germany to 
 isolate how tax incentives influence household income allocation. Using adm
 inistrative tax return data on the universe of filers\, we provide the firs
 t large-scale evidence on same-sex couples in Germany. We find that joint t
 axation increases within-couple inequality\, primarily through reduced earn
 ings of secondary earners. The partner pay gap rises by 4.1 percentage poin
 ts - a 12.8% increase relative to the pre-reform level. Estimated tax elast
 icities are statistically significant but smaller than those for women in d
 ifferent-sex couples. However\, they become insignificant when estimated wi
 thin relative earner groups\, suggesting that responses reflect increased i
 nequality within couples rather than individual responses to marginal tax c
 hanges. Additionally\, we show that same-sex couples are less likely than d
 ifferent-sex couples to choose withholding schemes that reinforce income di
 fferences between partners. Our findings suggest that joint taxation increa
 ses intrahousehold inequality\, especially when incentives align with gende
 r norms and there is scope for specialization.\\n\\nContact: Arthur Guillou
 zouic : arthur.guillouzouic-le-corff[at]univ-amu.frFederico Trionfetti : 
 federico.trionfetti[at]univ-amu.fr\n\nPlus d'informations: https://www.amse
 -aixmarseille.fr/fr/evenements/elena-herold
LOCATION:Îlot Bernard du Bois - Amphithéâtre\, AMU - AMSE\, 5-9 boulevar
 d Maurice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://www.amse-aixmarseille.fr/fr/evenements/elena-herold
CONTACT:Arthur Guillouzouic :&nbsp\;arthur.guillouzouic-le-corff[at]univ-am
 u.frFederico Trionfetti :&nbsp\;federico.trionfetti[at]univ-amu.fr
TRANSP:OPAQUE
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