| 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 |
|