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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint … earn a similar amount of income. In contrast, the optimality of individual taxation is less dependent of the working …In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality …
Persistent link: https://www.econbiz.de/10013324796
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009579606
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A Switch from Joint to Individual Taxation is Welfare Improving
Decoster, André - 2012
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10013112829
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Labor Market Effects of the German Tax Reform 2000
Haan, Peter; Steiner, Viktor - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10010260836
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Intertemporal Labor Supply Effects of Tax Reforms
Haan, Peter - 2007
In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...
Persistent link: https://www.econbiz.de/10010260901
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The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2007
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 …
Persistent link: https://www.econbiz.de/10010260902
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Apply with Caution: Introducing UK-Style In-work Support in Germany
Haan, Peter; Myck, Michał - 2006
based on family income would reinforce the existing work disincentives for secondary earners through joint income taxations …
Persistent link: https://www.econbiz.de/10010276022
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The Impact of Income Taxation on the Ratio Between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2021
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 …
Persistent link: https://www.econbiz.de/10013317213
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2019
Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o sets inequalities in lifetime earnings, which would otherwise translate into differences in living standards. Based on a life-cycle model, we find that redistribution by taxes...
Persistent link: https://www.econbiz.de/10012108653
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2017
In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …
Persistent link: https://www.econbiz.de/10011780780