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Income Taxation and Household Size : Would French Family Splitting Make German Families Better Off?
baclet, alexandre - 2006
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/10012783380
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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; Gambaro, Ludovica; Haan, Peter - 2021
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/10013317213
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
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/10013324796
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
data for Germany, this paper assesses the extent to which taxable bequests are targeted to the tax code. I investigate …
Persistent link: https://www.econbiz.de/10012943696
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10013099748
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In-Work Benefits for Married Couples : An Ex-Ante Evaluation of EITC and WTC Policies in Italy
De Luca, Giuseppe - 2012
This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider two in-work benefit schemes following the key principles of the Earned...
Persistent link: https://www.econbiz.de/10013103040
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Families, Taxes and the Welfare System
Simpson, Nicole B. - 2013
In this paper, I will describe in detail both the Earned Income Tax Credit and the Child Tax Credit in the U.S., including their origins, their structure, and the effects they have on the labor market and family formation. I will then discuss the macroeconomic implications of U.S. welfare...
Persistent link: https://www.econbiz.de/10013082142
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Targeting Fertility and Female Participation Through the Income Tax
Azmat, Ghazala - 2009
We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children....
Persistent link: https://www.econbiz.de/10013155587
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Causes and Consequences of a Father's Child Leave : Evidence from a Reform of Leave Schemes
Nielsen, Helena Skyt - 2009
Many OECD countries have implemented policies to induce couples to share parental leave. This paper investigates how responsive intra-household leave-sharing is to changes in economic incentives. To investigate this fundamental question, we are forced to look at one of the Nordic countries which...
Persistent link: https://www.econbiz.de/10013158118
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Relational Contracts, Taxation and the Household
Apps, Patricia F. - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10013159339