Incentive and Redistribution Effects of the German Tax Reform 2000
AbstractThis paper analyzes the impact on work incentives and income distribution of the German tax reform 2000 and alternative tax regimes which might be viewed as examples for tax reforms on the agenda in Europe. The approach is based on a comprehensive microsimulation model for taxes, social security contributions and transfers in the Federal Republic of Germany, which is combined with a micro- econometric behavioral model. The main findings of the paper are: the tax reform 2000 generates positive labor supply incentives; almost all persons in dependent employment profit from the tax reform. However, a significant decline in unemployment cannot be expected as a result of the tax reform alone.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 57 (2000)
Issue (Month): 3 (May)
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Other versions of this item:
- Gerhard Wagenhals, 2000. "Incentive and Redistribution Effects of the German Tax Reform 2000," Diskussionspapiere aus dem Institut fÃ¼r Volkswirtschaftslehre der UniversitÃ¤t Hohenheim 188/2000, Department of Economics, University of Hohenheim, Germany.
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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