Resource title

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

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Resource description

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.

Resource author

Fran├žois Laisney, Denis Beninger, Miriam Beblo

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Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/23968

Resource license

Adapt according to the presented license agreement and reference the original author.