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In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
Persistent link: https://www.econbiz.de/10002115452
Persistent link: https://www.econbiz.de/10002115476
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non- separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003824120
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10003471772
Persistent link: https://www.econbiz.de/10003577356
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10003599699
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147