The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply

被引：1
|
作者：
Caliendo, Marco [1 ]
Gambaro, Ludovica [2 ]
Haan, Peter [1 ]
机构：
[1] IZA, D-53113 Bonn, Germany
[2] Univ London London Sch Econ & Polit Sci, London WC2A 2AE, England
来源：
APPLIED ECONOMICS LETTERS | 2009年 / 16卷 / 09期
关键词：
D O I：
10.1080/13504850701222103
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This article 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 Socio-Economic-Panel (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.
引用
收藏
页码：877 / 883
页数：7
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