Sweden reached the 2007 OECD average level of female labor force participation already in 1974. Before, but not after, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register based data source I utilize the exogenous variation...

Sweden reached the 2007 OECD average level of female labor force participation already in 1974. Before, but not after, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register based data source I utilize the exogenous variation...

Das deutsche Einkommenssteuerrecht ist zu komplex und zu intransparent. Zahlreiche Reformkonzepte wurden in den vergangenen Jahren öffentlich diskutiert. Allerdings ist es bisher nicht gelungen, den bestehenden Zielkonflikt zu überwinden und positive Beschäftigungs- und Verteilungswirkungen...

Married couples file joint tax returns in many European countries. Nevertheless, research quantifying the effect of joint taxation on the work incentives of secondary earners is scarce thanks to a lack of recent policy changes. This study makes use of the introduction of joint taxation in the...

Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses...

The federal income tax system treats married couples as if each spouse earned approximately one-half of the couple's combined income through a mechanism called income splitting. For many one-earner and unequal-earner couples, income splitting produces a significant advantage, a marriage bonus,...

Americans work more than Europeans. Using micro data from the United States and 17 European countries, we document that women are typically the largest contributors to the cross-country differences in work hours. We also show that there is a negative relation between taxes and annual hours...

Die Steuervorschläge der Parteien stellen einen wesentlichen Teil ihrer Wahlprogramme für die Bundestagswahl 2013 dar. Sie werden in der Öffentlichkeit kontrovers diskutiert, da davon ausgegangen wird, dass sie einen erheblichen Einfluss auf die Wahlentscheidung haben wer-den. Daher stellt...

The Turkish government started an employment subsidy program in 2008 to generate new employment for younger men and all women, which are the relatively disadvantaged groups in the Turkish labor market. In this paper, we use a nationally representative micro-level dataset and a...

Welfare benefits in the Nordic countries are often tied to employment. We argue that this is one of the factors behind the success of the Nordic model, where a comprehensive welfare state is associated with high employment. In a general equilibrium setting, the underlining mechanism works...