Intra-household inequality and tax planning of same-sex couples

Johannes Koeckeis
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Johannes Koeckeis: Fraunhofer Institute for Applied Information Technology FIT

No 73, GRAPE Working Papers from GRAPE Group for Research in Applied Economics

Abstract: In this paper, I present differences in income, intra-household inequality and tax planning between mixed and same-sex couples. By using unique administrative tax data, I find that household incomes of same-sex couples are significantly higher than those of heterosexual couples. While there is no difference in intra-household inequality between heterosexual couples and male same-sex couples, lesbian couples have significantly lower intra-couple income inequality. This is in line with previous research. When it comes to tax planning, there are major differences between heterosexual couples and homosexual couples. While tax planning in heterosexual couples often leads to a high marginal tax burden for the secondary earner, this is not the case for same-sex couples.

Keywords: Economics of Gender; Household Income Gap; Sexual Orientation; Tax Planning (search for similar items in EconPapers)
JEL-codes: D13 H24 H31 J12 J16 (search for similar items in EconPapers)
Pages: 20 pages
Date: 2022
New Economics Papers: this item is included in nep-eur
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Persistent link: https://EconPapers.repec.org/RePEc:fme:wpaper:73

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