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.
Additional information:
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
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