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A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?

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  • Bachmann, Ronald
  • Jäger, Philipp
  • Jessen, Robin

Abstract

In diesem Artikel wird mithilfe eines Mikrosimulationsmodells untersucht, inwiefern ein Wechsel von der gemeinsamen Besteuerung ("Ehegattensplitting") zur individuellen Besteuerung das Arbeitsangebot erhöhen würde. Wir zeigen, dass diese Umstellung das Arbeitsangebot um mehr als eine halbe Millionen Vollzeitäquivalente erhöhen würde. Eine solche Reform führt jedoch auch zu finanziellen Verlusten bei manchen Bevölkerungsgruppen, die von der Wirtschaftspolitik berücksichtigt werden sollten.

Suggested Citation

  • Bachmann, Ronald & Jäger, Philipp & Jessen, Robin, 2021. "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," RWI Materialien 144, RWI - Leibniz-Institut für Wirtschaftsforschung.
    • Handle: RePEc:zbw:rwimat:144
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    Cited by:

    1. Holger Bonin & Ulf Rinne, 2022. "Die Zeitenwende erreicht den deutschen Arbeitsmarkt [Germany’s Labour Market at a Turning Point]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(9), pages 665-668, September.
    2. Steffen J. Roth, 2022. "Das Ehegattensplitting steht der Erwerbstätigkeit von Frauen nicht im Weg [The Taxation of Couples in Germany Does Not Prevent Women from Working]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(12), pages 965-970, December.
    3. Boockmann, Bernhard & Reiner, Marcel & Schafstädt, Christin & Scheu, Tobias & Setzepfand, Paul, 2024. "Arbeitskräftepotenziale in Deutschland besser ausschöpfen: 60 Handlungsempfehlungen für Verwaltung, Politik und Praxis," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 305211.

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    More about this item

    Keywords

    Ehegattensplitting; Arbeitsangebot; Einkommensverteilung;
    All these keywords.

    JEL classification:

    • 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
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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