Verheiratete Paare werden in Deutschland nach dem Ehegattensplitting besteuert. Dieses System, das verheiratete Paare mit hohen Einkommen und hohen Einkommensunterschieden zwischen beiden Partnern im Vergleich zu unverheirateten Paaren mit gleichen Einkommen steuerlich begünstigt, steht immer...

We analyze the work incentives and labor supply effects of the so-called mini- jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed...

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...