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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18145Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.creator | Wrohlich, Katharina | - |
| dc.creator | Steiner, Viktor | - |
| dc.date | 2004 | - |
| dc.date.accessioned | 2013-10-16T06:58:29Z | - |
| dc.date.available | 2013-10-16T06:58:29Z | - |
| dc.date.issued | 2013-10-16 | - |
| dc.identifier | http://hdl.handle.net/10419/18145 | - |
| dc.identifier | ppn:387654968 | - |
| dc.identifier.uri | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18145 | - |
| dc.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. | - |
| dc.language | eng | - |
| dc.publisher | Deutsches Institut für Wirtschaftsforschung (DIW) Berlin | - |
| dc.relation | DIW-Diskussionspapiere 421 | - |
| dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | - |
| dc.subject | J22 | - |
| dc.subject | H31 | - |
| dc.subject | H24 | - |
| dc.subject | ddc:330 | - |
| dc.subject | Familienbesteuerung | - |
| dc.subject | Steuerreform | - |
| dc.subject | Steuerwirkung | - |
| dc.subject | Arbeitsangebot | - |
| dc.subject | Geschlecht | - |
| dc.subject | Schätzung | - |
| dc.subject | Deutschland | - |
| dc.title | Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany | - |
| dc.type | doc-type:workingPaper | - |
| Appears in Collections: | EconStor | |
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