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Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany

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Author Info
Viktor Steiner
Katharina Wrohlich

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Abstract

We analyze potential labor supply effects of a shift from the current German system of taxation of married couples to a system of limited real income splitting on the basis of econometric household labor supply model embedded in a tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one limited real income splitting system. In the benchmark scenario of a shift to separate taxation labor supply of wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force.

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Publisher Info
Paper provided by DIW Berlin, German Institute for Economic Research in its series Discussion Papers of DIW Berlin with number 421.

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Length: 26 p.
Date of creation: 2004
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Publication status: Published in: CESifo Economic Studies 50 (2004), 3, 541-568
Handle: RePEc:diw:diwwpp:dp421

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Find related papers by JEL classification:
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Peter Haan, 2004. "Discrete Choice Labor Supply : Conditional Logit vs. Random Coefficient Models," Discussion Papers of DIW Berlin 394, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  2. Gustafsson, Siv, 1992. "Separate Taxation and Married Women's Labor Supply: A Comparison of West Germany and Sweden," Journal of Population Economics, Springer, vol. 5(1), pages 61-85, February.
  3. Paul Bernd Spahn & Helmut Kaiser & Thomas Kassella, 1992. "The tax dilemma of married women in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 22-47, May.
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Martin Werding, 2005. "Survivor Benefits and the Gender Tax Gap in Public Pension Schemes: Observations from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  2. Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich, 2007. "Why are mothers working longer hours in Austria than in Germany? A comparative micro simulation analysis," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
    Other versions:
  3. Peter Haan, . "Conditional logit versus random coefficient models: An analysis using GLLAMM," German Stata Users' Group Meetings 2004 7, Stata Users Group. [Downloadable!]
  4. Peter Haan, 2004. "Discrete Choice Labor Supply : Conditional Logit vs. Random Coefficient Models," Discussion Papers of DIW Berlin 394, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  5. Viktor Steiner & Katharina Wrohlich, 2006. "Introducing Family Tax Splitting in Germany : How Would It Affect the Income Distribution and Work Incentives," Discussion Papers of DIW Berlin 612, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    Other versions:
  6. Marco Caliendo & Ludovica Gambaro & Peter Haan, 2007. "The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply," IZA Discussion Papers 2599, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  7. Peter Haan, 2006. "Slowly, but Changing: How Does Genuine State Dependence Affect Female Labor Supply on the Extensive and Intensive Margin," JEPS Working Papers 06-002, JEPS. [Downloadable!]
  8. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size : Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    Other versions:
  9. Peter Haan, 2005. "State Dependence and Female Labor Supply in Germany : The Extensive and the Intensive Margin," Discussion Papers of DIW Berlin 538, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  10. Johannes Geyer & Viktor Steiner, 2007. "Short-Run and Long-Term Effects of Childbirth on Mothers’ Employment and Working Hours Across Institutional Regimes: An Empirical Analysis Based on the European Community Household Panel," IZA Discussion Papers 2693, Institute for the Study of Labor (IZA). [Downloadable!]
  11. Peter Haan & Viktor Steiner, 2005. "Labor Market Effects of the German Tax Reform 2000," Discussion Papers of DIW Berlin 472, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  12. Heike Trappe & Annemette Sørensen, 2006. "Economic relations between women and their partners: An East and West German comparison after reunification," Feminist Economics, Taylor and Francis Journals, vol. 12(4), pages 643-665, October. [Downloadable!] (restricted)
  13. Katharina Wrohlich, 2006. "Labor Supply and Child Care Choices in a Rationed Child Care Market," IZA Discussion Papers 2053, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  14. Katharina Wrohlich, 2004. "Child Care Costs and Mothers’ Labor Supply : An Empirical Analysis for Germany," Discussion Papers of DIW Berlin 412, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  15. C. Katharina Spiess & Katharina Wrohlich, 2006. "The Parental Leave Benefit Reform in Germany: Costs and Labour Market Outcomes of Moving towards the Scandinavian Model," IZA Discussion Papers 2372, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  16. Peter Haan & Viktor Steiner, 2004. "Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin 419, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  17. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo-CPE Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-3, University of Cologne, CPE - Cologne Center for Public Economics. [Downloadable!]
  18. Johannes Geyer & Viktor Steiner, 2007. "Short-Run and Long-Term Effects of Childbirth on Mothers' Employment and Working Hours across Institutional Regimes : An Empirical Analysis Based on the European Community Household Panel," Discussion Papers of DIW Berlin 682, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  19. Peter Haan & Arne Uhlendorff, 2007. "Intertemporal Labor Supply and Involuntary Unemployment," IZA Discussion Papers 2888, Institute for the Study of Labor (IZA). [Downloadable!]
  20. Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2006. "Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," FiFo-CPE Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-8, University of Cologne, CPE - Cologne Center for Public Economics. [Downloadable!]
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