further co-authors: Michal Myck, Javier Ruiz-Castillo and Frederic Vermeulen. We compare the collective and unitary models with regard to the analysis of tax reforms. A unitary model is estimated on micro data simulated by means of a collective model calibrated on GSOEP data. We investigate the effects of an introduction of linear taxation in Germany, with both the unitary and the collective model. We obtain important discrepancies in predicted labor supply adjustments, the design of tax revenue neutral reforms, and welfare implications of the reform.

Beninger, Denis, Olivier Bargain, Miriam Beblo, Richard Blundell, Raquel Carrasco, Maria-Concetta Chiuri, François Laisney, Valérie Lechene, Ernesto Longobardi und Nicolas Moreau (2006), Evaluating the move to a linear tax system in Germany and other European countries: the choice of the representation of household decision processes does matter, Review of the Economics of the Household 4, 159-180.


Beninger, Denis
Bargain, Olivier
Beblo, Miriam
Blundell, Richard
Carrasco, Raquel
Chiuri, Maria-Concetta
Laisney, François
Lechene, Valérie
Longobardi, Ernesto
Moreau, Nicolas


household labor supply, intra-household allocations, tax reform