comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chose tax …

security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a … structural labor supply model embedded in a detailed tax-benefit microsimulation model for which we use the German Socio …