Wagenhals, Gerhard; Buck, Jürgen - In: Jahrbücher für Nationalökonomie und Statistik 229 (2009) 1, pp. 84-102
Summary Existing quantitative studies on the impact of a dual income tax on the German economy usually are based on computable general equilibrium models. They assume one representative household. Their results are sensitive to one behavioral parameter, the labor supply elasticity, which is...