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A Switch from Joint to Individual Taxation Is Welfare Improving
Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009368912
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008693466
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - Institute for the Study of Labor (IZA) - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008693849
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - Forschungsbasierte Infrastruktureinrichtung … - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008754944
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Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax
Decoster, André; Haan, Peter - In: FinanzArchiv: Public Finance Analysis 70 (2014) 4, pp. 599-624
We empirically derive the welfare effects of a shift from joint to individual taxation of married households in Germany … and who are the losers in a reform. Further, we find that it is possible to design a system of individual taxation that …
Persistent link: https://www.econbiz.de/10011095359
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10011600982
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Empirical welfare analysis in random utility models of labour supply
Decoster, André; Haan, Peter - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10010278314
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Empirical welfare analysis in random utility models of labour supply
Decoster, André; Haan, Peter - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10010285751
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10010287264
Cover Image
A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009579606