
<p>This paper examines in some detail the question of whether married couples should be taxed individually or jointly. The present system and most of the options which have been discussed recently contain elements of both. No one system satisfies all aims and in the end which system should be adopted will depend on decisions as to the relative importance of various objectives. These objectives involve a wide range of incentive, equity and administrative considerations. Towards the end of the paper, we attempt to evaluate the competing options in terms of these objectives.</p>
More from IFS
Understand this issue


Statement on Alistair Darling's passing
announcement
Paul Johnson reflects on the death of our Pensions Review Chair Alistair Darling
4 December 2023

2023 exclusive members' event
event
27 November 2023 at 18:00
Join Paul Johnson, Director of IFS, and others for a special event exclusively for IFS members.
Policy analysis

Social mobility and wealth
conference
12 December 2023 at 10:30
At this in-person event, IFS researchers will share findings from ESRC-funded research on social mobility and its drivers.

Help onto the housing ladder: the role of intergenerational transfers
report
We examine financial help from family to first-time buyers, quantifying this help and studying its role in homeownership and wealth inequalities.
8 December 2023

Around half of first-time buyers in their 20s receive financial help to buy their home, with large consequences for their subsequent wealth accumulation
press release
We examine the patterns of financial help for first-time home buyers.
8 December 2023
Academic research

Dementia incidence trend in England and Wales, 2002–19, and projection for dementia burden to 2040: analysis of data from the English Longitudinal Study of Ageing
journal article
We examined dementia trends in England and Wales from 2002 to 2019, addressing bias and non-linearity, with limited post-2010 data.
30 October 2023

Fiscal Studies, Volume 44, Issue 3
journal issue
Fiscal Studies, Volume 44, Issue 3
19 September 2023

Tax equity around the world: a discussion
journal article
The article is a response to Gabriel Zucman's paper 'Globalisation, taxation and inequality'.
13 September 2023