Welfare Analysis of Fiscal Reforms : Does the Representation of the Family Decision Process Matter? Evidence for Germany


Beninger, Denis ; Laisney, François ; Beblo, Miriam


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URL: http://ub-madoc.bib.uni-mannheim.de/171
URN: urn:nbn:de:bsz:180-madoc-1711
Document Type: Working paper
Year of publication: 2003
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: D11 D12 J22 ,
Subject headings (SWD): Deutschland , Steuerreform
Abstract: This paper compares predictions obtained for the analysis of tax reforms with collective and unitary models of household labour supply and consumption behaviour. We simulate real world microdata by means of a collective approach, using a compound procedure of estimation and calibration based on the 1998 wave of the German socioeconomic panel. We estimate a unitary model on this collective data set. Investigating a move from joint to individual taxation on the basis of both models, we obtain important discrepancies between predicted adjustments to labour supply and distortions in the welfare analysis of the reform on the basis of unitary estimates. These results suggest that increased efforts should be devoted to the estimation of collective models with taxation.
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Beninger, Denis ; Laisney, François ; Beblo, Miriam (2003) Welfare Analysis of Fiscal Reforms : Does the Representation of the Family Decision Process Matter? Evidence for Germany. Open Access [Working paper]
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