Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany
Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany
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家庭税、收入分配和劳动力供应激励——德国微观模拟研究
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
Katharina Wrohlich
中科院分区：
文献类型：
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作者：
Viktor Steiner;Katharina Wrohlich
我们分析了潜在的劳动力供给的影响，从目前的德国制度的已婚夫妇的共同征税的有限的真实的收入分割的基础上嵌入在税收优惠模型的计量经济学家庭劳动力供给模型的系统的转变。我们的模拟结果表明，从目前的制度转移到有限的真实的收入分配制度的劳动力供给的影响相对较小。在转向单独征税的基准情景中，德国西部妻子的劳动力供应将大幅增加，而大量丈夫将退出劳动力市场。(JEL H31、H24、J22）
We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one of limited real income splitting system. In the benchmark scenario of a shift to separate taxation labor supply of wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. (JEL H31, H24, J22)