caa a22 4500 445864184 CHVBK 20180317145452.0 cr unu---uuuuu 170323e20110601xx s 000 0 eng 10.1007/s11150-009-9077-2 doi (NATIONALLICENCE)springer-10.1007/s11150-009-9077-2 Stöwhase Sven Microeconomic Modelling Group, Fraunhofer Institute for Applied Information Technology FIT, Schloss Birlinghoven, 53754, Sankt Augustin, Germany aut Non-minimization of source taxes on labor income: empirical evidence from Germany [Elektronische Daten] [Sven Stöwhase] The present paper analyzes the choice of tax classes by married couples under the German withholding tax on wage income. Making use of micro data from official tax returns for the year 1998 and conducting simulation analysis, it is shown that more than 20 percent of the observed households do not choose the tax class combination that minimizes withholding. In the second part of the paper, several explanations for this result are discussed. Among those explanations, transaction costs and Pareto-inefficient intrahousehold-decision-making are the most likely. Springer Science+Business Media, LLC, 2009 Withholding taxes nationallicence Empirics nationallicence Microsimulation nationallicence Germany nationallicence Review of Economics of the Household Springer US; http://www.springer-ny.com 9/2(2011-06-01), 293-306 1569-5239 9:2<293 2011 9 11150 https://doi.org/10.1007/s11150-009-9077-2 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s11150-009-9077-2 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Stöwhase Sven Microeconomic Modelling Group, Fraunhofer Institute for Applied Information Technology FIT, Schloss Birlinghoven, 53754, Sankt Augustin, Germany aut NATIONALLICENCE 773 0- Review of Economics of the Household Springer US; http://www.springer-ny.com 9/2(2011-06-01), 293-306 1569-5239 9:2<293 2011 9 11150 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer