Reformoptionen im deutschen Grundsicherungs- und Transfersystem sowie bei der Ehegattenbesteuerung
Maximilian Blömer and
Andreas Peichl
in ifo Forschungsberichte from ifo Institute - Leibniz Institute for Economic Research at the University of Munich
Abstract:
Reform options for the German transfer system and for the taxation of couples This report for the German Council of Economic Experts examines reforms to the tax and transfer system aimed at strengthening work incentives. The reforms analyzed concern the transfer system and the taxation of spouses. The simulations for this report are based on an empirical microsimulation model and a representative data set for Germany. The study estimates the effects on disposable income and distribution indicators and calculates the fiscal costs. In addition, the effects on labor supply were assessed.
Date: 2023
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https://www.ifo.de/DocDL/ifo_Forschungsbericht_140_Reformen-Steuer-Transfer.pdf (application/pdf)
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Working Paper: Reformoptionen im deutschen Grundsicherungs- und Transfersystem sowie bei der Ehegattenbesteuerung (2023) 
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ifofob:140
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