Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply

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

Post-Print from HAL

Abstract: We compare results of a tax reform analysis obtained with the collective and unitary models of household behaviour. We simulate real world micro-data by means of a collective approach, using a compound procedure of estimation and calibration based on the 1998 wave of the German socio-economic panel. We estimate a unitary model on this ‘collective' data set. Investigating a move from joint to individual taxation on the basis of both models, we obtain important discrepancies between predicted adjustments to labour supply and distortions in the welfare analysis of the reform on the basis of unitary estimates.

Keywords: Collective model; Household labour supply; Intra-household allocations (search for similar items in EconPapers)
Date: 2006-06-27
References: Add references at CitEc
Citations:

Published in Journal of Population Economics, 2006, 20, pp.869-893. ⟨10.1007/s00148-006-0077-8⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply (2007)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00279257

DOI: 10.1007/s00148-006-0077-8

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().