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Volumn 4, Issue 2, 2006, Pages 159-180

Evaluating the move to a linear tax system in Germany and other European countries

Author keywords

Household labour supply; Intrahousehold allocations; Tax reform

Indexed keywords


EID: 33646552458     PISSN: 15695239     EISSN: 15737152     Source Type: Journal    
DOI: 10.1007/s11150-006-0004-5     Document Type: Article
Times cited : (16)

References (10)
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    • Comparison between unitary and collective models of household labor supply with taxation
    • Mannheim: ZEW, ZEW Discussion Paper 02-65
    • Beninger, D., & Laisney, F. (2002). Comparison between unitary and collective models of household labor supply with taxation. Mannheim: ZEW, ZEW Discussion Paper 02-65.
    • (2002)
    • Beninger, D.1    Laisney, F.2
  • 2
    • 85055608140 scopus 로고    scopus 로고
    • Welfare analysis of fiscal reforms: Does the representation of the family decision process matter? Evidence for Germany
    • Mannheim: ZEW, ZEW Discussion Paper 03-31
    • Beninger, D., Laisney, F., & Beblo, M. (2003). Welfare analysis of fiscal reforms: Does the representation of the family decision process matter? Evidence for Germany. Mannheim: ZEW, ZEW Discussion Paper 03-31.
    • (2003)
    • Beninger, D.1    Laisney, F.2    Beblo, M.3
  • 3
    • 0002466465 scopus 로고    scopus 로고
    • The labour market impact of the working families' tax credit
    • Blundell, R., Duncan, A., McCrae, J., & Meghir, C. (2000). The labour market impact of the working families' tax credit. Fiscal Studies, 21, 65-74.
    • (2000) Fiscal Studies , vol.21 , pp. 65-74
    • Blundell, R.1    Duncan, A.2    McCrae, J.3    Meghir, C.4
  • 4
    • 0000159540 scopus 로고
    • A method for minimizing the impact of distributional assumptions in econometric models of duration data
    • Heckman, J., & Singer, B. (1984). A method for minimizing the impact of distributional assumptions in econometric models of duration data. Econometrica, 52, 271-320.
    • (1984) Econometrica , vol.52 , pp. 271-320
    • Heckman, J.1    Singer, B.2
  • 5
    • 0030365266 scopus 로고    scopus 로고
    • Welfare transfers in two-parent families: Labor supply and welfare participation under AFDC-UP
    • Hoynes, H. (1996). Welfare transfers in two-parent families: Labor supply and welfare participation under AFDC-UP. Econometrica, 64, 295-332.
    • (1996) Econometrica , vol.64 , pp. 295-332
    • Hoynes, H.1
  • 6
    • 33645771316 scopus 로고    scopus 로고
    • Dokumentation des ZEW Steuer-Transfer-Mikrosimulationsmodells: ZEW-STM
    • Mannheim: ZEW, ZEW Dokumentation No 03.06
    • Jacobebbinghaus, P., & Steiner, V. (2003). Dokumentation des ZEW Steuer-Transfer-Mikrosimulationsmodells: ZEW-STM. Mannheim: ZEW, ZEW Dokumentation No 03.06.
    • (2003)
    • Jacobebbinghaus, P.1    Steiner, V.2
  • 7
    • 33646591809 scopus 로고    scopus 로고
    • Sozialhilfe in Deutschland: Entwicklung und Strukturen
    • Statistisches Bundesamt Internet: Status 20/12/01
    • Statistisches Bundesamt (2001). Sozialhilfe in Deutschland: Entwicklung und Strukturen. Internet: http://www.bma.de/ index.cfm?0ABBFEBE73044FF0B22DB5566697FD4B, Status 20/12/01.
    • (2001)
  • 9
    • 0002701841 scopus 로고
    • Structural models of family labor supply: A discrete choice approach
    • van Soest, A. (1995). Structural models of family labor supply: A discrete choice approach. The Journal of Human Ressources, 30, 63-88.
    • (1995) The Journal of Human Ressources , vol.30 , pp. 63-88
    • van Soest, A.1


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