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Alternative tax treatment of married couples in West Germany : distributive and allocative effects
Spahn, Paul B.; Kaiser, Helmut; Kassella, Thomas - 1990
Persistent link: https://www.econbiz.de/10000134279
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Gutachten: Neuansätze des Familienlastenausgleichs
1998
Persistent link: https://www.econbiz.de/10000681838
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Einkommensbesteuerung und Erwerbstätigkeit in Familien
Beland, Ulrike - 1995
Persistent link: https://www.econbiz.de/10000543106
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Taxation and labour supply
Brown, Charles V. (contributor) - 1981
Persistent link: https://www.econbiz.de/10000074199
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Optimal taxation of couples
Apps, Patricia; Jones, Glenn - 1985
Persistent link: https://www.econbiz.de/10000026291
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Ehegattensplitting : subjektive Fehlanreize trotz optimaler Steuerklassenwahl
Sieg, Gernot; Stegemann, Ulrike - In: Das Wirtschaftsstudium : wisu ; Zeitschrift für … 37 (2008) 5, pp. 739-745
Persistent link: https://www.econbiz.de/10003712633
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Fiscal policy in action : introducing family tax splitting in Germany ; how would it affect the income distribution, work incentives, and household welfare?
Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv : European journal of public finance 64 (2008) 1, pp. 115-142
Persistent link: https://www.econbiz.de/10003713632
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Fertility response to financial incentives : evidence from the working families tax credit in the UK
Ohinata, Asako (contributor) - 2008
Persistent link: https://www.econbiz.de/10003726151
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Diskriminiert der Staat selbst betreuende zugunsten berufstätiger Eltern?
Apolte, Thomas - In: Ökonomik und Gesellschaft : Festschrift für Gerd-Jan Krol, (pp. 327-341). 2008
Persistent link: https://www.econbiz.de/10003765187
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An evaluation of the tax-transfer treatment of married couples in European countries
Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2008
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10003766236