“…Gallego-Granados and Geyer (2015) went a little further and combined decomposition methods, tax-benefit simulation and structural labour supply estimation to map relationships between the gross gender wage gap, the tax-benefit system and the net gender wage gap in Germany. In a different context, structural models have been developed to analyse the impact of tax-benefit policy on labour supply and welfare within couples (Bargain, 2008;Immervoll et al, 2011;Bastani, 2013), or for women specifically (Blundell et al, 2016).…”