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http://hdl.handle.net/10419/18145
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| Title: | | Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany  |
| Authors: | | Wrohlich, Katharina Steiner, Viktor |
| Issue Date: | | 2004 |
| Series/Report no.: | | DIW-Diskussionspapiere 421 |
| Abstract: | | 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. |
| JEL: | | J22 H31 H24 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
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