男性婚姻收入溢价的背景:来自美国、德国和英国的纵向证据

IF 2.7 1区 社会学 Q1 FAMILY STUDIES Journal of Marriage and Family Pub Date : 2023-08-28 DOI:10.1111/jomf.12937
Manuel Schechtl, Nicole Kapelle
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引用次数: 0

摘要

目的 研究不同制度环境下结婚对年净收入而非总收入的影响。 背景 以往的研究主要关注男性的工资总额婚姻溢价,以探讨是选择还是专业化解释了溢价。然而,工资总额并不能反映可支配资源,因为仍需扣税。由于税收待遇因国家和婚姻状况而异,考虑这些方面也很有意义。 方法 我们使用来自美国(PSID)、德国(SOEP)和英国(UKHLS)的面板数据,利用具有个体斜率的固定效应模型来研究男性在结婚后的年度净收入变化。这些模型使我们能够评估与婚姻相关的净收入,同时对婚前的异质性年龄斜率以及任何时间不变的异质性进行调整。我们的样本包括 3244 名美国男性、4581 名德国男性和 7140 名英国男性。 结果 我们的结果显示,只有德国--一个拥有相当大的制度性婚姻特权的国家--的男性婚姻净收入溢价。我们还显示了不同组群、伴侣教育程度和子女对婚姻影响的异质性。结果表明,来自较早组群的男性和与教育程度较低的伴侣结婚的人往往受益更多。 结论 研究结果为我们理解婚姻溢价提供了新的视角,并强调了税收政策背景作为婚姻溢价背后的制度驱动因素的相关性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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The male marital earnings premium contextualized: Longitudinal evidence from the United States, Germany, and the United Kingdom

Objective

To examine the effect of marriage entry on annual net rather than gross earnings across different institutional settings.

Background

Previous research focused on men's gross wage marital premium to explore whether selection or specialization explains premiums. However, gross wages do not reflect disposable resources because taxes still have to be deducted. As the tax treatment varies across countries and by marital status, it is also relevant to consider such aspects.

Method

We use panel data from the United States (PSID), Germany (SOEP), and the United Kingdom (UKHLS) to examine annual male net earnings changes over marriage entry using fixed effect models with individual slopes. The models enable us to assess marriage-related net earnings while adjusting for heterogeneous age slopes before marriage in addition to any time-constant heterogeneity. Our sample contains 3244 US men, 4581 German men, and 7140 British men.

Results

Our results reveal a male marital net earnings premium only in Germany—a country with sizeable institutional marriage privileges. We go on to show heterogeneity in marriage effects by cohort, partner's education, and children. Results highlight that men from earlier cohorts and those married to partners with low education tend to benefit more.

Conclusion

Results add novel insights to our understanding of marital premiums and highlight the relevance of tax policy contexts as an institutional driver underlying marital premiums.

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来源期刊
CiteScore
12.20
自引率
6.70%
发文量
81
期刊介绍: For more than 70 years, Journal of Marriage and Family (JMF) has been a leading research journal in the family field. JMF features original research and theory, research interpretation and reviews, and critical discussion concerning all aspects of marriage, other forms of close relationships, and families.In 2009, an institutional subscription to Journal of Marriage and Family includes a subscription to Family Relations and Journal of Family Theory & Review.
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Issue Information From the Editor Issue Information Introduction to mid-decade Special Issue on Theory and Methods COVID-19 experiences and family resilience: A latent class analysis
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