Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the … reservation/market wage ratio. Relative to single filers, this leads to strong negative labour supply incentives for secondary …