Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax
Year of publication: |
2014
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Authors: | Decoster, André ; Haan, Peter |
Published in: |
FinanzArchiv: Public Finance Analysis. - ISSN 0015-2218. - Vol. 70.2014, 4, p. 599-624
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Subject: | taxation of couples | welfare measures | labor supply | preference heterogeneity |
Extent: | text/html |
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Type of publication: | Article |
Classification: | C35 - Discrete Regression and Qualitative Choice Models ; D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; D78 - Positive Analysis of Policy-Making and Implementation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household |
Source: |
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A Switch from Joint to Individual Taxation Is Welfare Improving
Decoster, André, (2011)
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A switch from joint to individual taxation is welfare improving
Decoster, André, (2011)
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Empirical welfare analysis in random utility models of labour supply
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Empirical welfare analysis with preference heterogeneity
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A Switch from Joint to Individual Taxation Is Welfare Improving
Decoster, André, (2011)
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
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