The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply
"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 discriminate...
| Main Authors: | , , |
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| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Bonn
2007
IZA |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-19125821124919430039-The-impact-of-income-taxation-.htm |
| _version_ | 1771659895128457217 |
|---|---|
| author | Caliendo, Marco Gambaro, Ludovica Haan, Peter |
| author_facet | Caliendo, Marco Gambaro, Ludovica Haan, Peter |
| collection | Library items |
| 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. " |
| format | TEXT |
| geographic | Germany |
| id | 19125821124919430039_a1b27ad7a5184b1eb2e9b8eaa67e6694 |
| institution | ETUI-European Trade Union Institute |
| is_hierarchy_id | 19125821124919430039_a1b27ad7a5184b1eb2e9b8eaa67e6694 |
| is_hierarchy_title | The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply |
| language | English |
| physical | 15 p. Digital |
| publishDate | 2007 |
| publisher | Bonn IZA |
| spellingShingle | Caliendo, Marco Gambaro, Ludovica Haan, Peter income tax labour supply statistics wages The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply |
| thumbnail | https://www.labourline.org/Image_prev.jpg?Archive=100462492864 |
| title | The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply |
| topic | income tax labour supply statistics wages |
| url | https://www.labourline.org/KENTIKA-19125821124919430039-The-impact-of-income-taxation-.htm |