Family Tax Splitting : A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany

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URL:	http://ub-madoc.bib.uni-mannheim.de/170
URN:	urn:nbn:de:bsz:180-madoc-1703
Document Type:	Working paper
Year of publication:	2003
The title of a journal, publication series:	None
Publication language:	English
Institution:	Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series:	Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject:	330 Economics
Classification:	JEL: J22 J12 D31 D13 D12 D11 ,
Subject headings (SWD):	Frankreich , Deutschland , Ehegattenbesteuerung / Splitting
Abstract:	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 data are generated by a compound procedure of estimation and calibration based on GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme with family splitting. The resulting changes in labour supply are surprisingly small, even for women. Welfare effects are also modest, but differ for husbands and wives.
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BASE: Beblo, Miriam ; Beninger, Denis ; Laisney, François

Google Scholar: Beblo, Miriam ; Beninger, Denis ; Laisney, François

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