Arbeitspapier
Intertemporal Labor Supply Effects of Tax Reforms
In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal discrete choice model of female labor supply that allows to analyze the behavioral effects of the tax reform on the labor supply of married and cohabiting women over time. Using the Markov chain property, I analyze the dynamics of labor supply behavior and derive the short- and long-run labor supply effects of the tax reform.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 669
- Klassifikation
-
Wirtschaft
Multiple or Simultaneous Equation Models: Panel Data Models; Spatio-temporal Models
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
-
Intertemporal Labor Supply of Married Women
Tax reform
Panel Data
Microsimulation.
Einkommensteuer
Steuerreform
Steuerwirkung
Frauenerwerbstätigkeit
Arbeitsangebot
Zeitpräferenz
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haan, Peter
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Haan, Peter
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2007
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