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Implementing a Dual Income Tax in Germany - Effects on Labor Supply and Income Distribution

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Author Info
Gerhard Wagenhals () (Universität Hohenheim)
Jürgen Buck () (Universität Hohenheim)

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Abstract

Existing quantitative studies on the impact of a dual income tax on the German economy usually are based on computable general equilibrium models. They assume one representative household. Their results are sensitive to one behavioral parameter, the labor supply elasticity, which is assumed to be given exogenously. This paper presents a microeconometric evaluation of the labor supply and distribution effects of a dual income tax in Germany based on a representative sample of the German population.We observe small positive effects on labor supply and a small increase in economic inequality.

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Publisher Info
Article provided by Justus-Liebig University Giessen, Department of Statistics and Economics in its journal Journal of Economics and Statistics.

Volume (Year): 229 (2009)
Issue (Month): 1 (February)
Pages: 84-102
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Handle: RePEc:jns:jbstat:v:229:y:2009:i:1:p:84-102

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Web page: http://wiwi.uni-giessen.de/home/oekonometrie/Jahrbuecher/
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Related research
Keywords: Dual income tax; labor supply; microsimulation;

Find related papers by JEL classification:
C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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This page was last updated on 2009-12-8.

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