Die Nutzeneinbußen wachsen mit der Einkommensposition der Haushalte.
Die Gegenfinanzierung über eine Kopfsteuer erhält den positiven Arbeitsangebotseffekt des Freibetrags, aber nur Haushalte im niedrigsten Einkommensdezil erfahren eine Nutzensteigerung."
www.iab.deHowever, refinancing its substantial fiscal costs through a general consumption tax reduces aggregate labor supply and household utility levels, with progressive absolute losses.
A poll tax preserves the immediate positive labor supply effect, but reverses entirely the benefits from the allowance except for households in the lowest income decile."
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