The Impact of Income Taxation on the Ratio Between Reservation and Market Wages and the Incentives for Labour Supply
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the reservation/market wage ratio. Relative to single filers, this leads to strong negative labour supply incentives for secondary earners and to positive incentives for first earners in married couples
Year of publication: |
[2021]
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Authors: | Caliendo, Marco ; Gambaro, Ludovica ; Haan, Peter |
Publisher: |
[S.l.] : SSRN |
Subject: | Arbeitsangebot | Labour supply | Einkommensteuer | Income tax | Weibliche Arbeitskräfte | Women workers | Anreiz | Incentives | Anspruchslohn | Reservation wage | Steuerwirkung | Tax effects | Deutschland | Germany | Familienbesteuerung | Family taxation |
Saved in:
freely available
Extent: | 1 Online-Ressource (17 p) |
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Series: | IZA Discussion Paper ; No. 2599 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 2007 erstellt |
Other identifiers: | 10.2139/ssrn.968963 [DOI] |
Classification: | J22 - Time Allocation and Labor Supply ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013317213