Arbeitspapier
Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme with family splitting. The resulting changes in labour supply are surprisingly small, even for women. Welfare effects are also modest, but differ for husbands and wives.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 03-32
- Klassifikation
-
Wirtschaft
Consumer Economics: Theory
Time Allocation and Labor Supply
Consumer Economics: Empirical Analysis
Household Production and Intrahousehold Allocation
Personal Income, Wealth, and Their Distributions
Marriage; Marital Dissolution; Family Structure; Domestic Abuse
- Thema
-
Collective model
household labour supply
intra-household allocation
tax reform
family splitting
Familienbesteuerung
Steuerreform
Steuerwirkung
Arbeitsangebot
Haushaltsproduktion
Simulation
Deutschland
Mikrosimulation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Laisney, François
Beninger, Denis
Beblo, Miriam
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2003
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 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
- Laisney, François
- Beninger, Denis
- Beblo, Miriam
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2003
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