Individual taxation and child care deduction for more female labour market participation

Bibliography

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Raiffeisen. (n.a). Vorsorgesystem Schweiz. Retrieved June 2021, from Heiratsstrafe: Nicht nur bei Steuern, auch bei der Rente: https://www.raiffeisen.ch/rch/de/privatkunden/vorsorge-versicherung/schweizer-vorsorgesystem/heiratsstrafe.html

Rees, P. A. (2018, April 09). Optimal family taxation and income inequality. International Tax and Public Finance, 25, 1093-1128.

Schäfer, F. (2020, August 12). Höhere Abzüge für Kinder bei der Bundessteuer – die Vorlage auf einen Blick. Neue Zürcher Zeitung.

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Schweizerische Steuerkonferenz. (2019). The Swiss Tax System. Berne: Swiss Tax Conference Information Committee.

S. Verzillo, A. S. (2017). Family splitting versus joint taxation: a case-study. Econ Polit, 34, 337-354.

Wrede, M. (2003). The Income Splitting Method: Is it Good for Both Marriage Partners? German Economic Review, 4(2), 203-216.

Wrede, V. M. (2013). Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting. Journal of Population Economics, 26, 1195-1207.

Wrohlich, V. S. (2004). Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany. CESifo Economic Studies, 50(3), 541-568.

Wrohlich, V. S. (2008). Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare? Finanz Archiv, 64(1), 115-142.

PICTURE: 

FDP Frauen Kanton Zürich. (2021, May 03). Volksinitiative Individualbesteuerung. Retrieved June 2021, from FDP- die Liberalen: https://www.fdp-frauen-zh.ch/kampagnen/volksinitiative-individualbesteuerung

MUSIC:

Bossa Longer Medium (2021). Sound Effects (Free).  ITUNES/Final Cut Pro.

INTERVIEW PARTNER:

Noemi Jajjawi

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