Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18402
Title: The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Keywords: H31
H24
J22
ddc:330
Reservation/Market Wage Ratio
Income Taxation
Labour Supply
Microsimulation
Einkommensteuer
Familienbesteuerung
Steuerwirkung
Anspruchslohn
Arbeitsangebot
Ökonomischer Anreiz
Frauenerwerbstätigkeit
Deutschland
Issue Date: 16-Oct-2013
Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
Description: This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive 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 reservation/market wage ratio. Relative to single filers, this leads to strong negative labour supply incentives for secondary earners and to positive incentives for first earners in married couples.
URI: http://koha.mediu.edu.my:8181/xmlui/handle/10419/18402
Other Identifiers: http://hdl.handle.net/10419/18402
ppn:525758380
Appears in Collections:EconStor

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