Incentive and Redistribution Effects of the „Karlsruher Entwurf zur Reform des Einkommensteuergesetzes“
Year: 2001
Author: Wagenhals, Gerhard
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 121 (2001), Iss. 4 : pp. 625–637
Abstract
This paper studies the economic incentives and distributional impacts of a recent tax reform proposal, the "Karlsruher Entwurf zur Reform des Einkommensteuergesetzes", on married couples in the Federal Republic of Germany. The approach is based on GMOD, a comprehensive microsimulation model for taxes, social security contributions and transfers in the Federal Republic of Germany, which is combined with a microeconometric behavioral model. The main findings of the paper are: (1) Most families profit from the reform. (2) Women with children tend to work less. (3) Inequality increases mainly due to a redistribution towards families with children. (4) On average, absolute cash gains increase, but relative cash gains decline with increasing gross household incomes. (5) The main winners of the reform are families with children.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.121.4.625
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 121 (2001), Iss. 4 : pp. 625–637
Published online: 2001-04
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 13
Author Details
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