The Taxation of Married Couples in Germany: Distributive and Allocative Aspects

Autor: Thomas Kassella, Helmut Kaiser, P. Bernd Spahn
Rok vydání: 1994
Předmět:
Zdroj: Models and Measurement of Welfare and Inequality ISBN: 9783642790393
DOI: 10.1007/978-3-642-79037-9_21
Popis: Whereas labour force participation of males remained relatively constant over the last three decades in nearly all Western industrialised countries (OECD 1989), the participation of married women in the labour market has increased noticeably — although at different levels. Crosscountry differences in married women’s labour supply might be explained by socio-economic factors and varying life styles (Klages 1988 or Zapf 1989) in different Western societies, but also by institutional arrangements for child care (Gustafsson 1985), by the relative size of the service sector (Pischner 1987), by the effects of formal training and education, or by gender- specific issues. However, national differences in taxation of couples’ income may also play an important role for married women’s labour-supply behaviour.
Databáze: OpenAIRE