A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?-Reference-Cited by-同舟云学术

A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?

Published:2021-08-01 Issue:2 Volume:70 Page:105-131
ISSN:0721-3808
Container-title:Zeitschrift für Wirtschaftspolitik
language:en
Short-container-title:

Author:

Bachmann Ronald¹,Jäger Philipp¹,Jessen Robin¹

Affiliation:

1. RWI – Leibniz-Institut für Wirtschaftsforschung e.V. 45030 Essen Deutschland

Abstract

Abstract In this paper, we use a microsimulation model to examine the labor supply implications of switching from joint taxation (“Ehegattensplitting”) to individual taxation. We show that the switch to individual taxation would increase labor supply by more than half a million full-time equivalents. However, such a reform also leads to financial losses for some groups of the population, which should be taken into account by economic policy makers.

Publisher

Walter de Gruyter GmbH

Link

https://www.degruyter.com/document/doi/10.1515/zfwp-2021-2052/pdf

Reference32 articles.

1. Aaberge, R., Dagsvik, J. and Strøm, S., ‘Labor Supply Responses and Welfare Effects of Tax Reforms’, Scandinavian Journal of Economics 97/4 (1995), 635–59.

2. Bach et al., ‘Ehegattenbesteuerung: Individualbesteuerung mit übertragbarem Grundfreibetrag schafft fiskalische Spielräume’, DIW-Wochenbericht 84 (2017), 247–55.

3. Bach et al., ‘Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives’, DIW Economic Bulletin 5 (1995), 13–19.

4. Bechara, P., Kasten, T. and Schaffner, S., ‘Dokumentation des RWI-Einkommensteuer-Mikrosimulationsmodells (EMSIM)’, RWI Materialien 86 (2015).

5. Beznoska, M., Do Couples Pool Their Income? Evidence From Demand System Estimation for Germany, Discussion Papers 2019/3, Free University Berlin, School of Business & Economics (2019).

Cited by 4 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Familienpolitische Trends in den OECD-Ländern;Wirtschaftsdienst;2023-09-01

2. The Taxation of Couples in Germany Does Not Prevent Women from Working;Wirtschaftsdienst;2023-01-07

3. Risks of Updating the Status Quo Without a Change in Strategy;Basic Income - From Vision to Creeping Transformation of the Welfare State;2023

4. Die Zeitenwende erreicht den deutschen Arbeitsmarkt;Wirtschaftsdienst;2022-09-16