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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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