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Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany
Fossen, Frank M. - 2007
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …
Persistent link: https://www.econbiz.de/10012778434
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Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2021
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10013316983
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A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
Haan, Peter - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10012764073
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Tax Progressivity and Top Incomes : Evidence from Tax Reforms
Rubolino, Enrico - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10012959051
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10013324796
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The Exporter Productivity Premium Along the Productivity Distribution : First Evidence from a Quantile Regression Approach for Fixed Effects Panel Data Models
Powell, David - 2010
manufacturing enterprises in Germany, one of the leading actors in the world market for goods. We show that the premium decreases …
Persistent link: https://www.econbiz.de/10013139057
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Extensive vs. Intensive Margin in Germany and the United States : Any Differences?
Merkl, Christian - 2010
This paper analyzes the role of the extensive vis-à-vis the intensive margin of labor adjustment in Germany and in the …
Persistent link: https://www.econbiz.de/10013139060
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Google Econometrics and Unemployment Forecasting
Askitas, Nikos - 2012
The current economic crisis requires fast information to predict economic behavior early, which is difficult at times of structural changes. This paper suggests an innovative new method of using data on internet activity for that purpose. It demonstrates strong correlations between keyword...
Persistent link: https://www.econbiz.de/10013117001
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Lower and Upper Bounds of Unfair Inequality : Theory and Evidence for Germany and the US
Niehues, Judith - 2011
by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …
Persistent link: https://www.econbiz.de/10013122677
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Time-Varying Individual Risk Attitudes Over the Great Recession : A Comparison of Germany and Ukraine
Dohmen, Thomas J. - 2015
We use the panel data of the German Socio-Economic Panel (SOEP) and of the Ukrainian Longitudinal Monitoring Survey (ULMS) to investigate whether risk attitudes have primary (exogenous) determinants that are valid in different stages of economic development and in a different structural context,...
Persistent link: https://www.econbiz.de/10013015022