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This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a "deterministic" collective labour supply model. The...
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Der Familienförderung wird derzeit in Deutschland ein hohes Augenmerk geschenkt. Das Bundesverfassungsgericht hat mit … trägt die familienpolitischen Maßnahmen in Deutschland und ihre fiskalischen Kosten zusammen. Die Aufwendungen für die … zahlreichen familienpolitischen Maßnahmen in Deutschland summieren sich auf 328,1 Mrd. DM im Jahr 2001 und auf 321,1 Mrd. DM im …
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wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
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in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
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