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.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 421
- Klassifikation
-
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
- Thema
-
Familienbesteuerung
Steuerreform
Steuerwirkung
Arbeitsangebot
Geschlecht
Schätzung
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Wrohlich, Katharina
Steiner, Viktor
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2004
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Wrohlich, Katharina
- Steiner, Viktor
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2004
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