Welfare effects of a shift of joint to individual taxation in the German personal income tax
Year of publication: |
Dezember 2014
|
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Authors: | Decoster, André ; Haan, Peter |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 70.2014, 4, p. 599-624
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Subject: | taxation of couples | welfare measures | labor supply | preference heterogeneity | Einkommensteuer | Income tax | Deutschland | Germany | Wohlfahrtsanalyse | Welfare analysis | Arbeitsangebot | Labour supply | Theorie | Theory | Familienbesteuerung | Family taxation | Steuerreform | Tax reform |
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