Tax redistribution offset? Effect of marital choices on income inequality

IF 1 4区经济学 Q3 ECONOMICS

International Tax and Public Finance Pub Date : 2024-06-29 DOI:10.1007/s10797-024-09847-8

Melanie Häner-Müller, Michele Salvi, Christoph A. Schaltegger

引用次数: 0

Abstract

This paper examines the relationship between marital sorting and income inequality in Switzerland using individual tax data. We find that assortative mating intensifies at the tails of the income distribution. High and low earners specifically tend to marry alike. This pattern is exacerbating household income inequality—the Gini coefficient increases by more than 10% and the top 1% share by around 5% compared to random matching. By comparison, we show that the redistributive impact of marital sorting offsets the effect induced by taxation for most of the top income quintile. However, tax dominates the opposing mating redistribution from the top 5% income share.

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税收再分配的抵消？婚姻选择对收入不平等的影响

本文利用个人税收数据研究了瑞士婚姻排序与收入不平等之间的关系。我们发现，在收入分布的尾部，同类交配现象会加剧。高收入者和低收入者的婚姻趋于一致。与随机匹配相比，这种模式加剧了家庭收入不平等--基尼系数增加了 10%以上，收入最高的 1%的比例增加了约 5%。通过比较，我们发现婚姻排序的再分配影响抵消了税收对大多数收入最高的五分之一人口的影响。然而，税收主导了来自收入最高 5%人群的对立匹配再分配。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Tax and Public Finance ECONOMICS-

CiteScore

2.40

自引率

10.00%

发文量

期刊介绍： INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres. This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance