Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18145
Authors: 
Wrohlich, Katharina
Steiner, Viktor
Year of Publication: 
2004
Series/Report no.: 
DIW Discussion Papers 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

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