The consultation period for the Federal Council's draft law on individual taxation ends this week. In the future, this bill also wants to tax persons living in a marriage or registered partnership separately. In this way, the current tax discrimination against married couples is to be eliminated. Nadia Myohl from the Swiss Institute for Empirical Economic Research has now investigated for the first time how large the effects of this so-called "marriage penalty" on marriages in Switzerland actually are.

To the study (Preprint)