Soest (1995), the labor supply decision is based on a household utility function which is determined by the leisure of the … two spouses and net household income. Furthermore, heterogeneity of preferences and the German tax and benefit system are …

household labour supply and consumption behaviour. We simulate real world microdata by means of a collective approach, using a … estimation of collective models with taxation. …This paper compares predictions obtained for the analysis of tax reforms with collective and unitary models of …

equilibrium model. The first, known from the literature, produces household heterogeneity through a working time preference … the grounds of both calibration consistency and adequate accomodation of within-household interaction, we argue that the …

In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On … numerical general equilibrium model with imperfect competition on the goods market, collective wage bargaining and a labour … by the general tax level. -- labour taxation ; tax progressivity ; optimal taxation ; collective wage bargaining …

Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the … ; tax progressivity ; optimal taxation ; collective wage bargaining ; unemployment ; microsimulation ; computable general … approximately 4600 individual households, and a macro (computable general equilibrium) module, which features collective wage …

German Socio-Economic Panel and a discrete choice labour supply estimation. The model is used to analyse a reform that cuts …