Supporters of individual taxation argue that ending the current system of joint taxation for married couples would encourage many women to enter the Swiss labour market or to increase their working hours. The proposal will be put to a nationwide vote on March 8. Here's an overview of the main arguments and estimates. Under the current system, married couples are taxed jointly. Their incomes are added together and taxed as a single unit. Because of tax progression, this can result in a higher tax burden than if each partner were taxed individually. The current tax structure often affects the second earner, who is more likely to be a woman. Any additional income may be largely absorbed by higher taxes and childcare costs, making extra paid work financially unattractive. What do individual taxation supporters want? Supporters of individual taxation believe that removing the perceived tax disadvantage would allow more wives and mothers to take up paid employment or to increase their ...
