- Executive Summary
- 1. Introduction
- 2. Literature review
- 3. A brief overview of tax-benefit systems in the European countries
- 4. Profile of secondary earners in today’s Europe
- 4.1. Household structure and couple types
- 4.2. Characteristics of secondary earners
- 5. Work incentives for secondary earners
- 5.1. The estimates of Marginal Effective Tax Rates based on EUROMOD
- 5.2. Comparing the estimates of Marginal Effective Tax Rates from EUROMOD and the OECD tax-benefit model
- 5.3 The estimates of Participation Tax Rates based on OECD tax-benefit model
- 6. Discussion: fiscal disincentives and employment patterns
- 6.1 Marginal Effective Tax Rates and work intensity
- 6.2 Participation Tax Rates and levels of employment
- 7. Concluding summary
- Bibliography
- Appendices
- Table of figures
- List of tables
Persistent link: https://www.econbiz.de/10011624801