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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
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
newly introduced statutory minimum wage of 8.50 Euro per working hour in Germany on the gender wage gap. In our first …
Persistent link: https://www.econbiz.de/10011287026
Persistent link: https://www.econbiz.de/10009407552
Overeducation is an often overlooked facet of untapped human resources. But who is overeducated and why? Relying on SOEP data 1984 - 2011, we use probit models for estimating the likelihood of entering overeducation and dynamic mixed multinomial logit models with random effects addressing state...
Persistent link: https://www.econbiz.de/10010373716
Germany's occupational and sectoral change towards a knowledge-based economy calls for high returns to education …
Persistent link: https://www.econbiz.de/10010252109
In this paper, we use SOEP data to explore whether parents' employment has an extra effect on the school achievement of their children, beyond the well-established effects of education, income and demography. First, we test whether the source of income or parents' unemployment determine...
Persistent link: https://www.econbiz.de/10010487165