Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv: Public Finance Analysis 64 (2008) 1, pp. 115-142
We analyze the effects of three different proposals to introduce a family tax-splitting system in Germany. The empirical analysis is based on a behavioral microsimulation model, which integrates an empirical household labor-supply model into a detailed tax-benefit model. Our results show that,...