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

We analyze the effects of three different proposals to introduce a family tax-splitting system in Germany. The empirical analysis is based on a behavioral microsimulation model, which integrates an empirical household labor-supply model into a detailed tax-benefit model. Our results show that, under...

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Bibliographic details
Volume: 64
Main Author: Steiner, Viktor
Wrohlich, Katharina
Format: Journal Article
Language: German, English
Place of publication: TUBINGEN Mohr Siebeck 01.03.2008
MOHR SIEBECK
Mohr Siebeck, Tübingen
published in: Finanzarchiv Vol. 64; no. 1; pp. 115 - 142
Data of publication: March 2008
ISSN: 0015-2218
1614-0974
EISSN: 1614-0974
Discipline: Political Science
Economics
Series: FinanzArchiv: Public Finance Analysis
Subjects:
Online Access: Fulltext
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2008
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RePEc
CrossRef
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