Reforming family taxation in Germany: Labor supply vs. insurance effects

Research, Preprint English OPEN
Hans Fehr; Manuel Kallweit; Fabian Kindermann;
  • Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
  • Subject: tax unit choice | H21 | J12 | H24 | J22 | stochastic general equilibrium | Stochastic general equilibrium, home production, female labor supply, tax unit choice, insurance provision | home production | insurance provision | female labor supply
    • jel: jel:H21 | jel:J12 | jel:H24 | jel:J22
      ddc: ddc:330

The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income an... View more
  • References (19)
    19 references, page 1 of 2

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