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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...
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Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10010260923
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10010293998
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
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