Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/318054 
Autor:innen: 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Journal of Family and Economic Issues [ISSN:] 1573-3475 [Volume:] 45 [Issue:] 3 [Publisher:] Springer US [Place:] New York, NY [Year:] 2023 [Pages:] 687-719
Verlag: 
Springer US, New York, NY
Zusammenfassung: 
Whether couples pool their resources and behave like a unit or spend their income individually is crucial for social and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross-sectional survey data on expenditures and individual incomes of couple households in Germany. The test is performed within the quadratic almost ideal demand system framework, which allows for an endogenous expenditure budget and endogenous individual income contribution shares in an instrumental variables approach. Although perfect income pooling is broadly rejected, there are significant differences regarding the marital status, the presence of at least one child in the household and whether the household is located in a former West or East German federal state. Married and unmarried couples with children are closer to the acceptance of the hypothesis than couples without children. The approach allows to calculate justifiable differentials of the marginal tax rates within the household if income pooling is rejected.
Schlagwörter: 
Income Pooling
Intra-Household Allocation
Income Taxation
QUAIDS
JEL: 
D12
D13
H24
J12
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Dokumentart: 
Article
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Published Version

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