Reform des Ehegattensplittings: nur eine reine Individualbesteuerung erhöht die Erwerbsanreize deutlich
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Cited by:
- Welter, Friederike & Brush, Candida & De Bruin, Anne, 2014. "The gendering of entrepreneurship context," Working Papers 01/14, Institut für Mittelstandsforschung (IfM) Bonn.
- Margit Schratzenstaller, 2015. "Familienleistungen und familienpolitische Instrumente in ausgewählten europäischen Ländern," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(3), pages 195-209, March.
- Johannes Geyer & Alexandra Krause, 2016. "Veränderungen der Erwerbsanreize durch das Elterngeld Plus für Mütter und Väter," Discussion Papers of DIW Berlin 1592, DIW Berlin, German Institute for Economic Research.
- Manuel Schechtl, 2020. "Taxation of Families and “Families of Taxation”? Inequality Modification Between Family Types Across Welfare States," LIS Working papers 800, LIS Cross-National Data Center in Luxembourg.
- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012.
"Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
- Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
- Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.
- Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich, 2013.
"Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen,"
DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(40), pages 3-13.
- Bonin, Holger & Fichtl, Anita & Rainer, Helmut & Spieß, C. Katharina & Stichnoth, Holger & Wrohlich, Katharina, 2013. "Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," Munich Reprints in Economics 20203, University of Munich, Department of Economics.
- Margit Schratzenstaller, 2012.
"Gender-Budgeting im Steuersystem,"
WIFO Studies,
WIFO, number 45759, December.
- Margit Schratzenstaller, 2012. "Gender Budgeting im Steuersystem," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 116, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
- Margit Schratzenstaller, 2015. "Family Benefits and Family Policy in Selected European Countries," WIFO Bulletin, WIFO, vol. 20(15), pages 166-179, September.
- Christina Boll & Malte Jahn & Andreas Lagemann, 2017.
"The gender lifetime earnings gap—exploring gendered pay from the life course perspective,"
Journal of Income Distribution, Ad libros publications inc., vol. 25(1), pages 1-53, March.
- Boll, Christina & Jahn, Malte & Lagemann, Andreas, 2017. "The gender lifetime earnings gap: Exploring gendered pay from the life course perspective," HWWI Research Papers 179, Hamburg Institute of International Economics (HWWI).
- Geyer, Johannes & Haan, Peter & Spieß, C. Katharina & Wrohlich, Katharina, 2013. "Das Elterngeld und seine Wirkungen auf das Haushaltseinkommen junger Familien und die Erwerbstätigkeit von Müttern," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 193-211.
- Bachmann, Ronald & Bechara, Peggy & Cim, Merve & Kramer, Anica, 2018. "Working women and labour market inequality. Research project for the Wilfried Martens Centre for European Studies: Final report - July 2018," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 195939.
- Margit Schratzenstaller & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, December.
- Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
- Margit Schratzenstaller, 2014. "Familienpolitik in ausgewählten europäischen Ländern im Vergleich," WIFO Studies, WIFO, number 50840, December.
- Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314.
- Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
- repec:jid:journl:y:2018:v:25:i:1:p:1-53 is not listed on IDEAS
- Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
- Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich, 2013. "Lehren für die Familienpolitik – Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(18), pages 22-30, October.
- Margit Schratzenstaller & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.
- Chirvi, Malte, 2017. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research 217, arqus - Arbeitskreis Quantitative Steuerlehre.
- André Decoster & Peter Haan, 2014. "Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 599-624, December.
More about this item
Keywords
Working incentives; joint taxation of couples; female labor supply;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- 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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