Aber bspw ist ja klar geurteilt, dass sich aus "Alle Menschen sind vor dem Gesetz gleich" ableitet, dass auch bei Nicht-Verheirateten eine Pauschalisierung der Arbeitszimmerkosten in gewissen Umständen grundgesetzwidrig ist.

www.bundesverfassungsgericht.de/SharedDocs/E...

In almost half of the couples, the woman is in the unfavourable withholding tax class. As a result, there is a gender gap in withholding taxes. And this gender gap in withholding taxes may partly explain the huge gender gap that you find in the valuation of gross earnings.

It can definitely not be the main “missing” variable that could explain differences between Germany and Sweden!

Nevertheless, it could be an interesting variable to have a look at. Depending on the choice of withholding tax schedule, the withholding tax rates in Germany are extremely different.

Two core findings:
1️⃣ Only a small share is aware that withholding tax schedules are unimportant for income taxes ➡️ Misinterpretation of a change in withholding taxes
2️⃣ Many households do not pool their income ➡️ Cut in withholding taxes increases disposable income for women and decreases tax refund

Estimating a DiD, conditioning on dense demographic and income controls:

Effect is increasing over time and then stabilizing. Explanations:
➡️ People need time to realize change in withholding taxes
➡️ Labor market frictions

Idea is to measure:

How much are the differences in income growths between the two groups driven by the change in withholding tax rates?

Identification of causal effect:

Reform changing withholding tax differently for two groups

The choice results in a gender gap in withholding taxes that is only induced by the choice of households!

Possible to study in German tax system:

Married individuals can pick different withholding tax classes.

Withholding taxes differ a lot by tax class!

Hello #EconSky!

📢Excited to share my #JMP 📢

It provides a missing piece to understand how people react to income taxation.

Tldr: By changing tax pre-payments governments can - with almost no costs - increase perceived work incentives of secondary earners and reduce the gender gap.

Thread below👇🧵

Zu Punkt 2 liegt gerade dieser Aufsatz (noch ungelesen) auf meinem Schreibtisch. Viele der Vorschläge würden ja einer (vermeintlichen?) Verfassungswidrigkeit scheitern.

Die FAZ berichtet in einem tollen Artikel (danke Michel Krasenbrink und @neuscheler.bsky.social !) über unsere Forschung, die zeigt, dass verheirate Frauen aufgrund des deutschen Steuerklassensystems weniger arbeiten.
#Steuerklasse #GenderGap #EconSky
@lenardsimon.bsky.social, Tim Bayer