Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: ZEW Discussion Papers ; No. 03-32

Classification and Topics

• Classification: 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
• Subject: Collective model ; household labour supply ; intra-household allocation ; tax reform ; family splitting ; Familienbesteuerung ; Steuerreform ; Steuerwirkung ; Arbeitsangebot ; Haushaltsproduktion ; Simulation ; Deutschland ; Mikrosimulation

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Laisney, François ; Beninger, Denis ; Beblo, Miriam
• Event: Veröffentlichung
• (who): Zentrum für Europäische Wirtschaftsforschung (ZEW)
• (where): Mannheim
• (when): 2003

Further information

• Handle: http://hdl.handle.net/10419/23968
• Last update: 10.03.2025, 11:41 AM CET