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BANK I KREDYT styczeń 2008

Microeconomics

17

Table 3. Fteplacement rat im at part-Ume work (20 hotirs per week)

	UK
	PT-lOpc	PT-25pc		PT-lOpc		PT-SOpc		PT-25pc	PT-50pc
Raniły profile 1	0.909	0.886	0.777	0.786	0.726		0.556	0.494
limiily profile 2	0.787	0.766	0.713	0.863	0.821	0.776	0.682	0.611	0	518
Family profile 3	0.721	0.666	0.618	0.863	0.821	0.776	0.642	0.579	0	497
Family profile 4	0.523	0.483	0.448	0.732	0.638	0.511	0.567	0.498	0	408
Family profile 5	0.781	0.731	0.685	0.888	0.852	0.813	0.699	0.649	(	573
Family profile 6	0.922	0.896	0.838	0.861	0.838	0.826	0.531	0.456	0	372
Family profile 7	0.877	0.869	0.827	0.887	0.867	0.858	0.627	0.557	0	481
Family profile 8	0.714	0.678	0.634	0.830	0.731	0.636	0.438	0.366	0	297
Family profile 9	0.899	0.892	0.856	0.904	0.887	0.878	0.671	0.604	0	529
Family profile 10	0.691	0.652	0.592	0.808	0.775	0.716	0.828	0.791	0	738
Family profile 11	0.758	0.724	0.670	0.858	0.833	0.782	0.825	0.788	0	731
Family profile 12	0.841	0.819	0.787	0.835	0.805	0.752	0.837	0.803	(	750
Family profile 13	0.820	0.786	0.732	0.874	0.848	0.798	0.850	0.820

Table 4. Replacement ratios at full-time work (40 hoursper week)

earuiugs. It is wortli noting, tiiongli, how importaut for employment iuceutives for the first earner iu the case of Germany is the family tax*splitting system. For the first earner in the couple in family profiles FP7, FP8 and FP9 at relatively high earuiugs (50“ perceutile) finaucial inceutives to work are stronger iu Germany thau iu the UK. The iuceutives are very dose also at the 25¹*' perceutiles wagę. Joiut taxatiou, which in a progn ssive tax system gives preferential tax treatinent to first earners iu conples, is one of the most likely explauatious of this fact. Iu the case of a siugle-earner couple the benelit of this treatinent is higlier, the higlier is the level of earuiugs.

For secoud earners in conples (FP10-FP13) the RRs for the family profiles we focus ou are iu generał no

louger affected by Social Assistance Systems. Tliey are therefore much morę similar for all tliree countries. For second earners in conples without children finaucial inceutives to work for secoud earuers are strongest in the UK. This luay be to sonie exteut related to the overall level of taxatiou, but one of the determining factors here may be the joiut taxation system operatiug iu Poland and Germany. This is hecause tax splitting geuerally implies relatively higlier tax burdeli on the secoud earner. The RRs for secoud earners are especially high iu Germany iu the case of FP11 (both part and full-time) - a couple without diildren where the first earner Works full-time at 50“ perceutile wages. For the Polish system the difference between RRs for conples without children (FP10 and FP11) is very smali - this relates to the fact