Dear colleagues, The Department of Economics cordially invites you to the WU Economic Research Seminar on Wednesday, December 1st, with Andreas Peichl (ifo Institute & LMU) on "The Taxation of Couples" Abstract: We present an analysis of the tax treatment of couples. We first investigate how marriage bonuses and penalties evolved in the US federal income tax since the 1960s. We then develop a framework for an analysis of Pareto-improving, welfare-improving and political feasible reforms of tax systems that treat singles and couples differently, and interpret the development in the US through the lens of this framework. We also extend our framework so that we can disentangle the welfare implications for primary and secondary earners. We conclude with an analysis of reform options in the contemporaneous tax system. Date: Wednesday, December 1st Time: 3 to 4.30 pm (CET) Location: Zoom. You can access starting from 3 pm using this link<https://wu-ac-at.zoom.us/j/94682806738?pwd=UjNWOHA4dEFIQm9JU09XdU42aHA2QT09#success>. With best regards, Harald Oberhofer --- Univ.-Prof. Dr. Harald Oberhofer Department of Economics WU Vienna University of Economics and Business Phone: +43/1/31336-4984 Fax: +43/1/31336-4984 Email: harald.oberhofer@wu.ac.at<mailto:harald.oberhofer@wu.ac.at> Webpage: https://www.wu.ac.at/ie/mitarbeiter/harald-oberhofer/ Austrian Institute of Economic Research (WIFO) Phone: +43/1/7982601-468 Fax: +43/1/7989386 Email: harald.oberhofer@wifo.ac.at<mailto:harald.oberhofer@wifo.ac.at> Webpage: http://www.wifo.ac.at/harald_oberhofer