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In-work policies in Europe : killing two birds with one stone?
Bargain, Olivier (contributor); Orsini, Kristian (contributor) - 2004
three European countries which experience severe poverty traps, namely Finland, France and Germany. The potential labor …
Persistent link: https://www.econbiz.de/10002540602
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Gender, time use and public policy over the life cycle
Apps, Patricia (contributor); Rees, Ray (contributor) - 2005
countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use …
Persistent link: https://www.econbiz.de/10003287687
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Introducing family tax splitting in Germany : how would it affect the income distribution and work incentives?
Steiner, Viktor (contributor);  … - 2006
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003464061
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The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply
Caliendo, Marco (contributor); Gambaro, Ludovica (contributor) - 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 …
Persistent link: https://www.econbiz.de/10003531642
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Income taxation and household size : would French family splitting make German families better off?
Baclet, Alexandre (contributor); Dell, Fabien (contributor);  … - 2005
in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10003227216
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
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Taxation and labor supply of married couples across countries : a macroeconomic analysis
Bick, Alexander; Fuchs-Schündeln, Nicola - 2017
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011607448
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Gender bias in tax systems based on household income
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10010441692
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage …
Persistent link: https://www.econbiz.de/10011758225
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The consequences of 'in-Work' benefit reform in Britain : new evidence from panel data
Francesconi, Marco (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002226170