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Have child tax allowances affected family size? : A microdata study for Spain (1996 - 2000)

Vallés Giménez, Jaime (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003329506

Familiensplitting begünstigt einkommensstarke Familien, geringe Auswirkungen auf das Arbeitsangebot

Steiner, Viktor; Wrohlich, Katharina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 73 (2006) 31, pp. 441-449

Persistent link: https://www.econbiz.de/10003351775

Introducing Family Tax Splitting in Germany : How Would It Affect the Income Distribution and Work Incentives?

Steiner, Viktor (contributor); … - 2006

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...

Persistent link: https://www.econbiz.de/10003353662

Taxing the labor income of spouses

Auer, Ludwig von; Büttner, Bettina - In: Journal of institutional and theoretical economics : JITE 162 (2006) 2, pp. 291-308

Persistent link: https://www.econbiz.de/10003355993

Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988

Crossley, Thomas F. (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003358882

Familienpolitik und deutsches Einkommensteuerrecht : empirische Ergebnisse und familienpolitische Schlussfolgerungen

Maiterth, Ralf (contributor) - 2005

Persistent link: https://www.econbiz.de/10003276593

Taxing the family in the individual income tax

Alm, James (contributor); Melnik, Mikhail I. (contributor) - In: Public finance and management : PFM 5 (2005) 1, pp. 67-109

Persistent link: https://www.econbiz.de/10003284382

Gender, time use and public policy over the life cycle

Apps, Patricia (contributor); Rees, Ray (contributor) - 2005

In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...

Persistent link: https://www.econbiz.de/10003287687

Intrafamily distribution and taxation

Gugl, Elisabeth - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 344-349). 2005

Persistent link: https://www.econbiz.de/10003308165

Probleme des Einkommensteuer-Vorschlags der Stiftung Marktwirtschaft

Bareis, Peter; Siegel, Theodor - In: Der Betrieb 59 (2006) 14, pp. 748-752

Persistent link: https://www.econbiz.de/10003309038