|
EconStor >
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW-Diskussionspapiere >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18402
|
| | |
| Title: | | The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply  |
| Authors: | | Caliendo, Marco Gambaro, Ludovica Haan, Peter |
| Issue Date: | | 2007 |
| Series/Report no.: | | DIW-Diskussionspapiere 670 |
| Abstract: | | This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the reservation/market wage ratio. Relative to single filers, this leads to strong negative labour supply incentives for secondary earners and to positive incentives for first earners in married couples. |
| Subjects: | | Reservation/Market Wage Ratio Income Taxation Labour Supply Microsimulation |
| JEL: | | H31 H24 J22 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/18402
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|