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Previous	OP 207/2014/4-6 Welfare effects of a shift of joint to individual taxation in the Germanpersonal income tax	OP 207/2015/1-1 Evidence for profit shifting with tax - sensitive capital stocks	OP 207/2015/1-2 Timing of penalties, tax rates and tax evasion	OP 207/2015/1-3 Reforming family taxation in Germany	OP 207/2015/1-4 Using the discrete model to derive optimal income tax rates	OP 207/2015/1-5 The long shadow of the European VAT, exemplified by the Dutch experience	OP 207/2015/2-1 A normative analysis of impact fees for suburban commercial development	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Reforming family taxation in Germany labor supply versus insurance effects Hans Fehr, Manuel Kallweit and Fabian Kindermann