Arbeitspapier
Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: DIW Discussion Papers ; No. 421
- Classification
-
Wirtschaft
Time Allocation and Labor Supply
Fiscal Policies and Behavior of Economic Agents: Household
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Subject
-
Familienbesteuerung
Steuerreform
Steuerwirkung
Arbeitsangebot
Geschlecht
Schätzung
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Wrohlich, Katharina
Steiner, Viktor
- Event
-
Veröffentlichung
- (who)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (where)
-
Berlin
- (when)
-
2004
- Handle
- Last update
-
10.03.2025, 11:46 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Wrohlich, Katharina
- Steiner, Viktor
- Deutsches Institut für Wirtschaftsforschung (DIW)
Time of origin
- 2004
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Die Wirkung ausgewählter familienpolitischer Instrumente auf das Arbeitsangebot von Eltern: Expertise für den Familienbericht der Bundesregierung
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Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany
Introducing family tax splitting in Germany: how would it affect the income distribution and work incentives?
Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?
Work Incentives and Labor Supply Effects of the 'Mini-Jobs Reform' in Germany
BAföG-Reform 2008: kaum Auswirkungen auf die Studienaufnahme von Abiturienten
Minijob-Reform: keine durchschlagende Wirkung
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Financial student aid and enrollment into higher education: new evidence from Germany
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