Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18145| Title: | Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany |
| Keywords: | J22 H31 H24 ddc:330 Familienbesteuerung Steuerreform Steuerwirkung Arbeitsangebot Geschlecht Schätzung Deutschland |
| Issue Date: | 16-Oct-2013 |
| Publisher: | Deutsches Institut für Wirtschaftsforschung (DIW) Berlin |
| Description: | We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one of limited real income splitting system. In the benchmark scenario of a shift to separate taxation labor supply of wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18145 |
| Other Identifiers: | http://hdl.handle.net/10419/18145 ppn:387654968 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.