Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply
Denis Beninger
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Francois Laisney
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- PersonId : 1109472
Résumé
We compare results of a tax reform analysis obtained with the collective and unitary models of household behaviour. We simulate real world micro-data by means of a collective approach, using a compound procedure of estimation and calibration based on the 1998 wave of the German socio-economic panel. We estimate a unitary model on this ‘collective’ data set. Investigating a move from joint to individual taxation on the basis of both models, we obtain important discrepancies between predicted adjustments to labour supply and distortions in the welfare analysis of the reform on the basis of unitary estimates.
Domaines
Economies et financesFormat du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Titre |
en
Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply
|
Résumé |
en
We compare results of a tax reform analysis obtained with the collective and unitary models of household behaviour. We simulate real world micro-data by means of a collective approach, using a compound procedure of estimation and calibration based on the 1998 wave of the German socio-economic panel. We estimate a unitary model on this ‘collective’ data set. Investigating a move from joint to individual taxation on the basis of both models, we obtain important discrepancies between predicted adjustments to labour supply and distortions in the welfare analysis of the reform on the basis of unitary estimates.
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Auteur(s) |
Denis Beninger
1
, Francois Laisney
2, 1
, Miriam Beblo
1, 3
1
Centre for European Economic Research (Mannheim, Germany) -
Zentrum für Europäische Wirtschaftsforschung (ZEW)
( 139699 )
- L 7, 1 68161 Mannheim
- Allemagne
2
BETA -
Bureau d'Économie Théorique et Appliquée
( 93745 )
- Université de Lorraine, UFR Droit Sciences Economiques et Gestion, 13 place Carnot CO 70026, 54035 Nancy Cedex
Université de Strasbourg, Faculté des Sciences Economiques et de Gestion, 61 avenue de la Forêt Noire 67085 Strasbourg Cedex
- France
3
Berlin School of Economics
( 118950 )
- Badensche Straße 50–51 10825 Berlin
- Allemagne
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Comité de lecture |
Oui
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Vulgarisation |
Non
|
Langue du document |
Anglais
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Nom de la revue |
|
Audience |
Internationale
|
Licence |
Paternité
|
Date de production/écriture |
2005
|
Date de publication |
2006-06-27
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Date de publication électronique |
2007
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Volume |
20
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Page/Identifiant |
869-893
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Domaine(s) |
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Mots-clés (JEL) |
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Financement |
|
Mots-clés |
en
Collective model, Household labour supply, Intra-household allocations
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DOI | 10.1007/s00148-006-0077-8 |
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