Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply
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27 juin 2006
- handle: 10670/1.lbjpcp
- hal: hal-00279257
- doi: 10.1007/s00148-006-0077-8
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info:eu-repo/semantics/altIdentifier/doi/10.1007/s00148-006-0077-8
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Mots-clés
Collective model Household labour supply Intra-household allocations D - Microeconomics/D.D1 - Household Behavior and Family Economics/D.D1.D11 - Consumer Economics: Theory D - Microeconomics/D.D1 - Household Behavior and Family Economics/D.D1.D12 - Consumer Economics: Empirical Analysis J - Labor and Demographic Economics/J.J2 - Demand and Supply of Labor/J.J2.J22 - Time Allocation and Labor SupplySujets proches
Methods of analysis Analysis and chemistry Analytical methods Chemical analysis Analysis methods Analysis and examinationCiter ce document
Denis Beninger et al., « Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply », HAL-SHS : économie et finance, ID : 10.1007/s00148-006-0077-8
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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.