Abiry, Raphael; Reuss, Karsten; Stichnoth, Holger - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
We estimate a structural life-cycle model of fertility and female labour supply and use it to evaluate the effects of a … by 6%, 7%, and 10%, respectively. Income tax splitting, which is fiscally expensive, reduces female labour supply but has …