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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer-Weckemann, Björn; Haan, Peter; … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply … tax rates for secondary earners than the German system. -- labor supply ; micro simulation ; family policy ; income …
Persistent link: https://www.econbiz.de/10009741053
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Persistent link: https://www.econbiz.de/10008778407
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply … tax rates for secondary earners than the German system. -- labor supply ; micro simulation ; family policy ; income …
Persistent link: https://www.econbiz.de/10009736653
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Persistent link: https://www.econbiz.de/10003510845
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Introducing family tax splitting in Germany : how would it affect the income distribution, work incentives and household welfare?
Steiner, Viktor; Wrohlich, Katharina - 2007 - This version: 05/09/2007
on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that, under each reform, the lion's share of the …
Persistent link: https://www.econbiz.de/10011630431
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Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2021
in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …
Persistent link: https://www.econbiz.de/10013316983
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Making work pay : increasing labour supply of secondary earners in low income families with children
Kurowska, Anna; Myck, Michał; Wrohlich, Katharina - 2015
objectives of higher employment and lower poverty levels. In this paper we present a simulation exercise to examine labour supply …
Persistent link: https://www.econbiz.de/10011388330
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Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany
Wrohlich, Katharina; Steiner, Viktor - 2004
tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to …
Persistent link: https://www.econbiz.de/10010260711
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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply …
Persistent link: https://www.econbiz.de/10010260923