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Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany

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  • Laisney, François
  • Beninger, Denis
  • Beblo, Miriam

Abstract

This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme with family splitting. The resulting changes in labour supply are surprisingly small, even for women. Welfare effects are also modest, but differ for husbands and wives. --

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Bibliographic Info

Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 03-32.

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Date of creation: 2003
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Handle: RePEc:zbw:zewdip:1342

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Keywords: Collective model; household labour supply; intra-household allocation; tax reform; family splitting;

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References

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  1. Laisney, François & Beninger, Denis & Beblo, Miriam, 2003. "Welfare Analysis of Fiscal Reforms: Does the Representation of the Family Decision Process Matter? Evidence for Germany," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 03-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  2. Olivier Donni, 2001. "Collective Household Labor Supply: Nonparticipation and Income Taxation," Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal 140, CREFE, Université du Québec à Montréal.
  3. Laisney, François & Beninger, Denis, 2002. "Comparison between unitary and collective models of household labor supply with taxation," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 02-65, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  4. Rees, Ray, 1988. "Taxation and the Household," Munich Reprints in Economics, University of Munich, Department of Economics 3411, University of Munich, Department of Economics.
  5. Anthony B. ATKINSON & François BOURGUIGNON & Pierre-André CHIAPPORI, 1988. "Fiscalité et transferts: une comparaison franco-britannique," Annales d'Economie et de Statistique, ENSAE, issue 11, pages 117-140.
  6. Apps, Patricia F. & Rees, Ray, 1988. "Taxation and the household," Journal of Public Economics, Elsevier, Elsevier, vol. 35(3), pages 355-369, April.
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Citations

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Cited by:
  1. Fabien Dell & Katharina Wrohlich, 2006. "Income Taxation and its Family Components in France," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, Ifo Institute for Economic Research at the University of Munich, vol. 4(4), pages 50-54, 02.
  2. 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.
  3. Orsini, Kristian & Spadaro, A., 2005. "Sharing resources within the household: a multi-country microsimulation analysis of the determinants of intrahousehold 'strategic weight' differentials and their distributional outcomes," EUROMOD Working Papers EM3/05, EUROMOD at the Institute for Social and Economic Research.
  4. Viktor Steiner & Katharina Wrohlich, 2006. "Die Wirkung ausgewählter familienpolitischer Instrumente auf das Arbeitsangebot von Eltern: Expertise für den Familienbericht der Bundesregierung," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, DIW Berlin, German Institute for Economic Research, volume 16, number pbk16, July.
  5. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
  6. Beninger, Denis & Bonin, Holger & Horstschräer, Julia & Mühler, Grit, 2010. "Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung: Eine Mikrosimulationsstudie," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 10-057, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  7. Eva Schlenker, 2009. "Frauen als Stille Reserve im Ingenieurwesen," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim, Department of Economics, University of Hohenheim, Germany 315/2009, Department of Economics, University of Hohenheim, Germany.
  8. Tim Callan & A. Van Soest & John R. Walsh, 2007. "Tax Structure and Female Labour Market Participation: Evidence from Ireland," Papers, Economic and Social Research Institute (ESRI) WP208, Economic and Social Research Institute (ESRI).
  9. 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.
  10. repec:hal:wpaper:halshs-00590395 is not listed on IDEAS
  11. 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.
  12. Djurdjevic, Dragana, 2005. "Women's Labour Supply after Childbirth: An Empirical Analysis for Switzerland," Darmstadt Discussion Papers in Economics, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute of Economics (VWL) 37208, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute of Economics (VWL).
  13. Volker Meier & Matthias Wrede, 2013. "Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting," Journal of Population Economics, Springer, Springer, vol. 26(3), pages 1195-1207, July.
  14. Peter Haan, . "Conditional logit versus random coefficient models: An analysis using GLLAMM," German Stata Users' Group Meetings 2004, Stata Users Group 7, Stata Users Group.

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