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

Miriam Beblo, Denis Beninger and Francois Laisney
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Miriam Beblo: Centre for European Economic Research (Mannheim, Germany) - Zentrum für Europäische Wirtschaftsforschung (ZEW) - University of Mannheim = Universität Mannheim
Denis Beninger: Centre for European Economic Research (Mannheim, Germany) - Zentrum für Europäische Wirtschaftsforschung (ZEW) - University of Mannheim = Universität Mannheim

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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.

Keywords: Collective model; Household labour supply; Intra-household allocation; Tax reform; Family splitting (search for similar items in EconPapers)
Date: 2022-03-25
New Economics Papers: this item is included in nep-cmp, nep-eur and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00279012

DOI: 10.2139/ssrn.423403

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