Arbeitsangebotseffekte des Steuer- und Transfersystems in der Bundesrepublik Deutschland / Labour Supply Effects of the Tax and Benefit System in the Federal Republic of Germany

Gerhard Wagenhals

Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2000, vol. 220, issue 2, 191-213

Abstract: The paper analyses the impact of the German tax, social security and benefit system on the labour supply of married women. It is based on a comprehensive microsimulation model for individual income taxes, social security contributions and tranfers, and on a microeconometric labour supply model with endogenous labour force participation, wages and non-labour income. The model is estimated based on data for 22,201 households for the financial years 1984-1996 and it is used to assess the impact of recent tax-benefit reforms in Germany.

Keywords: Labour supply; taxation; microsimulation; Arbeitsangebot; Besteuerung; Mikrosimulation; Labour supply; taxation; microsimulation (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:jns:jbstat:v:220:y:2000:i:2:p:191-213

DOI: 10.1515/jbnst-2000-0205

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