I suppose that someone could write a book and put another name as author, but it wouldn't likely be me. I expect it might be considered fraud. It also might be considered slander or libel, because they're potentially impacting the income producing ability of that person. An example would be a poorly written novel that would prevent the sale of other work. Another example would be a type of novel that I wouldn't write such as a hyper sex romance. I’ve found many people equate what is written with who a person is, which is not necessarily true. Writers have vivid imagination, it's very likely Stephen King is not an axe murderer despite writing about one, same is true for most personality characteristics of authors. They are not their characters.
The name would have to be a pseudonym for whoever is getting paid and the person getting paid would be the one facing charges.
A case where it might work is if a married couple already a legal partnership that pays joint taxes chooses the non writer partner as the author. The issue of whose property the copyrights belong to is usually the author regardless of the marriage. Inheritance of those copyrights follow what the author establishes in their will.
I'm the author of my own books. My husband wrote his own. We are happy together and have no reason to lie about who owns the copyrights.
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