Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18505
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dc.contributor.authorSteiner, Viktoren_US
dc.contributor.authorWrohlich, Katharinaen_US
dc.date.accessioned2009-01-28T15:47:36Z-
dc.date.available2009-01-28T15:47:36Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/18505-
dc.description.abstractWe analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these proposals on the income distribution and on work incentives is based on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion?s share of the reduction in taxes would accrue to families with children in the upper part of the income distribution, and that expected labor supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied fiscal costs.en_US
dc.language.isoengen_US
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen_US
dc.relation.ispartofseries|aDIW Discussion Papers |x612en_US
dc.subject.jelH24en_US
dc.subject.jelJ22en_US
dc.subject.jelH31en_US
dc.subject.ddc330en_US
dc.subject.keywordHousehold Taxationen_US
dc.subject.keywordIncome Distributionen_US
dc.subject.keywordWork Incentivesen_US
dc.subject.keywordMicrosimulationen_US
dc.titleIntroducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn515515167en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:diw:diwwpp:dp612en_US

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