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Taxation of married couples in Germany and the UK: One-Earner Couples Make the Difference

  1. Stefan Bach  Is a corresponding author
  2. Peter Haan  Is a corresponding author
  3. Richard Ochmann  Is a corresponding author
  1. Germany Institute for Economic Research (DIW Berlin), Berlin
Research article
Cite this article as: S. Bach, P. Haan, R. Ochmann; 2013; Taxation of married couples in Germany and the UK: One-Earner Couples Make the Difference; International Journal of Microsimulation; 6(3); 2-20. doi: 10.34196/ijm.00086
4 figures

Figures

Income tax schedules (Singles, UK vs. Germany).

Note: Omitting reduction of the Personal Allowance above 100,000 GBP in the UK.

Source: German Income Tax Law (Einkommensteuergesetz, EStG) and British Income Tax Law (see HM Revenue and Customs under http://www.hmrc.gov.uk).

Effective tax liability: average across all groups (UK vs. Germany).

Notes: Displaying individuals, not tax units. I.e., in case of jointly taxed couples, where at least one spouse has positive gross income, spouses are displayed separately, each of them with their …

Effective tax liabilities by groups: United Kingdom (UK) vs. Germany (DE).

Notes: Displaying individuals, not tax units. I.e., in case of jointly taxed couples, spouses are displayed separately, each with their individual gross income. EATR denotes effective average tax …

Effective tax burden by groups: UK.

Notes: Displaying individuals, not tax units. I.e., in case of jointly taxed couples, spouses are displayed separately, each of them with their individual gross income. EATR denotes effective …

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