Bonin, Holger; Reuss, Karsten; Stichnoth, Holger - 2015
novel dynamic microsimulation model that combines simulated family life-cycles for a base population from the 2009 wave of … population average. Moreover, it is shown that some measures, such as income tax splitting, may make individuals in fact worse … off, in financial terms, over the long course, as a result of negative labour supply incentives which are reinforced …