Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/23968
Authors: 
Laisney, François
Beninger, Denis
Beblo, Miriam
Year of Publication: 
2003
Series/Report no.: 
ZEW Discussion Papers 03-32
Abstract: 
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme with family splitting. The resulting changes in labour supply are surprisingly small, even for women. Welfare effects are also modest, but differ for husbands and wives.
Subjects: 
Collective model
household labour supply
intra-household allocation
tax reform
family splitting
JEL: 
D11
J22
D12
D13
D31
J12
Document Type: 
Working Paper

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