Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - In: FinanzArchiv: Public Finance Analysis 71 (2015) 1, pp. 53-81
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents decide on labor supply and homework under income and life-span risk. We compute...