Steiner, Viktor; Wrohlich, Katharina - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 3, pp. 541-568
We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax benefit model. Our simulation results show...
