The individualisation of wealth within couples: The implications for taxation (notice n° 547217)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01831cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114637.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Frémeaux, Nicolas |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The individualisation of wealth within couples: The implications for taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 18 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We show in this article that the way in which wealth is held within couples has profoundly changed during the period 1998-2010, leading to an individualisation of wealth and an increase in wealth inequality within couples. This development goes in hand with major changes in the lifestyles of couples: the generalization of out-of-wedlock cohabitation, the expansion of PACS civil partnerships as an alternative to marriage, and the more frequent use of marriage contracts, which is resulting in the separation of assets within households. We then show that this trend towards the individualisation of wealth-holding within couples has not been taken into account in the tax system, which tends to assume that resources are pooled within households. This phenomenon calls for a re-examination of the principles of justice that underlie the taxation of the wealth of couples, whether that takes place in respect to income or the possession or transmission of assets. Current taxation is inconsistent in the tax treatment of couples. The purpose of this article is to document this state of affairs and to open up avenues for reflection. JEL classification: D31, H31, J12 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marriage tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wealth |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marriage |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Leturcq, Marion |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | o 161 | 2 | 2019-07-29 | p. 145-175 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-de-l-ofce-2019-2-page-145?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-de-l-ofce-2019-2-page-145?lang=en&redirect-ssocas=7080</a> |
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