期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2007
卷号：2007
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：In the year 2000, the German government passed the most ambitious tax reform in
post-war German history aiming at a significant tax relief for households. One
central aim of this tax reform was to improve work incentives and, thereby,
foster employment. In this paper, I estimate an intertemporal discrete choice
model of female labor supply that allows to analyze the behavioral effects of
the tax reform on the labor supply of married and cohabiting women over time.
Using the Markov chain property, I analyze the dynamics of labor supply behavior
and derive the short- and long-run labor supply effects of the tax reform.
关键词：Intertemporal labor supply of married women, tax reform, Panel data,
microsimulation
