Horizontal Inequities in the German Tax-Benefit-System: The Case of Two Wage-Earner Employee Households View Full Text


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Article Info

DATE

2016-06

AUTHORS

Sven Stöwhase

ABSTRACT

The question of how horizontal equity between families in the tax-benefit-system is affected by the within-household distribution of earnings has not been systematically analyzed so far. Using an arithmetic model accounting for all relevant parts of the German tax-benefit-system we explored this aspect in detail. From our calculations it became evident that the combined burden of taxes, social security contributions, and transfers was significantly affected by the distribution of earnings between spouses and that the effect differs with respect to total household income. Overall, the German tax-benefit-system favors an unequal income distribution within the household. Applying the model on empirical data taken from the most recent German Income and Expenditure Survey, we were able to quantify these effects. According to our results, total disposable income of the households analyzed would increase by about €5.5 billion per year if all wage income within households would be allocated to a single-earner. More... »

PAGES

313-329

References to SciGraph publications

  • 2015-12. Economic Hardship, Housing Cost Burden and Tenure Status: Evidence from EU-SILC in JOURNAL OF FAMILY AND ECONOMIC ISSUES
  • 2014-06. Is Dual Income Costly for Married Couples? An Analysis of Household Expenditures in JOURNAL OF FAMILY AND ECONOMIC ISSUES
  • 2004. Equivalence Scales, Horizontal Equity and Horizontal Inequity in HOUSEHOLD BEHAVIOUR, EQUIVALENCE SCALES, WELFARE AND POVERTY
  • 2013-06. Division of Household Labor and Marital Satisfaction in China, Japan, and Korea in JOURNAL OF FAMILY AND ECONOMIC ISSUES
  • 1997-01. Horizontal Inequity and Vertical Redistribution in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 2003. A Comparison of the Main Household Income Surveys for Germany: EVS and SOEP in REPORTING ON INCOME DISTRIBUTION AND POVERTY
  • 2012-03. Tax–benefit revealed social preferences in THE JOURNAL OF ECONOMIC INEQUALITY
  • 2011-06. Non-minimization of source taxes on labor income: empirical evidence from Germany in REVIEW OF ECONOMICS OF THE HOUSEHOLD
  • 2005-03. Work Incentives and Labor Supply Effects of the ‘Mini-Jobs Reform’ in Germany in EMPIRICA
  • Identifiers

    URI

    http://scigraph.springernature.com/pub.10.1007/s10834-015-9456-1

    DOI

    http://dx.doi.org/10.1007/s10834-015-9456-1

    DIMENSIONS

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