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We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431
effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
Persistent link: https://www.econbiz.de/10010268078
Denmark, Germany, Italy and the United Kingdom, which represent four distinct 'institutional regimes', we estimate the short …
Persistent link: https://www.econbiz.de/10010268144