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：This paper 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 (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
关键词：Reservation/market wage ratio, income taxation, labour supply, microsimulation
