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Evaluating the Move to a Linear Tax System in Germany and Other European Countries
Authors:Denis Beninger  Olivier Bargain  Miriam Beblo  Richard Blundell  Raquel Carrasco  Maria-Concetta Chiuri  François Laisney  Valérie Lechene  Ernesto Longobardi  Nicolas Moreau  Michal Myck  Javier Ruiz-Castillo  Frederic Vermeulen
Affiliation:(1) ZEW, Mannheim, Germany;(2) IZA, Bonn, Germany;(3) CHILD, Turin, Italy;(4) IFS, London, UK;(5) UCL, London, UK;(6) Universidad Carlos III, Madrid, Spain;(7) Universitá di Bari, Bari, Italy;(8) BETA-Theme, ULP, Strasbourg, France;(9) Wadham College, Oxford, England;(10) GREMAQ and LIRHE, Toulouse, France;(11) DIW, Berlin, Germany;(12) Tilburg University, Tilburg, Netherlands
Abstract:This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective rationality, by use of a model calibrated on microdata as described in Vermeulen et al. [Collective Models of Household Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach (2006)]. A unitary model is then estimated on these collective data and unitary and collective responses to a tax reform are compared. We focus on the introduction of linear taxation in Germany. The exercise is replicated for other European countries and other topical reforms. Distortions due to the use of a unitary model turn out to be important in predicting labour supply adjustments, in the design of tax revenue neutral reforms, and in predicting a reform’s welfare implications.
Contact Information Denis BeningerEmail:
Keywords:Household labour supply  Intrahousehold allocations  Tax reform
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