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When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes … the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax …Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als …
Persistent link: https://www.econbiz.de/10011632243
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009681244
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10011635022
Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....
Persistent link: https://www.econbiz.de/10012942235
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10013045747
In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …
Persistent link: https://www.econbiz.de/10008825070
addition to income, as dimensions of multidimensional well-being in Germany. Our analysis shows that more than half of the …
Persistent link: https://www.econbiz.de/10008825579
Germany. We take as a starting point a very detailed administrative matched employer-employee dataset to estimate labor demand …
Persistent link: https://www.econbiz.de/10008826267
Existing literature on inequality of opportunity (IOp) has failed to address the question as to how the circumstances and choices of spouses in a couple should be treated. By omitting information relevant to the spouse in IOp estimations, the implicit assumption was full responsibility for the...
Persistent link: https://www.econbiz.de/10011391624
integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …
Persistent link: https://www.econbiz.de/10011391647