OxTalks is Changing
Oxford Events, the new replacement for OxTalks, will launch on 16th March. From now until the launch of Oxford Events, new events cannot be published or edited on OxTalks while all existing records are migrated to the new platform. The existing OxTalks site will remain available to view during this period.
From 16th, Oxford Events will launch on a new website: events.ox.ac.uk, and event submissions will resume. You will need a Halo login to submit events. Full details are available on the Staff Gateway.
Tax Policy & Gender (In)equality
How does a move from joint taxation to individual taxation affect gender equality? Married couples can choose between individual or joint (withholding) income taxation in Germany. The 2013 withholding income tax reform introduced individual taxation as the default for newlywed spouses. This implied lower average and marginal tax rates for the secondary earner, typically the wife. I use newly available data for the universe of German taxpayers and leverage the default introduction as an exogenous change to the share of newlyweds choosing individual taxation. I establish two main results. First, the share of newlyweds choosing the individual tax schedule increases by 24% after the default introduction. Thus, the secondary earner faces lower average and marginal tax rates. Second, female labor income significantly increases in the post marriage years relative to before the default introduction. My findings suggest that a move from joint taxation towards individual taxation of spouses can improve gender equality in earnings.
Date:
15 May 2023, 14:00
Venue:
Saïd Business School, Park End Street OX1 1HP
Venue Details:
Hybrid
Speaker:
Leonie Koch (LMU Munich)
Organising department:
Saïd Business School
Organiser contact email address:
alison.meeson@sbs.ox.ac.uk
Host:
Kristoffer Berg (Saïd Business School)
Part of:
Oxford University Centre for Business Taxation Research Seminars
Booking required?:
Required
Booking email:
CBTEvents@sbs.ox.ac.uk
Audience:
Members of the University only
Editor:
Alison Meeson
