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Wie progressiv ist Deutschland? : das Steuer- und Transfersystem im europäischen Vergleich

Peichl, Andreas; Schaefer, Thilo - 2008

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

Happy taxpayers? : income taxation and well-being

Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012

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

Risky earnings, taxation and entrepreneurial choice : a microeconometric model for Germany

Fossen, Frank M. - 2007

Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I...

Persistent link: https://www.econbiz.de/10011630018

The benefits and problems of linking micro and macro models : evidence from a flat tax analysis

Peichl, Andreas - 2009

tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …

Persistent link: https://www.econbiz.de/10011635022

Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty

Fossen, Frank M.; Glocker, Daniela - 2009

revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …

Persistent link: https://www.econbiz.de/10011636264

How do entrepreneurial portfolios respond to income taxation?

Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017

hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …

Persistent link: https://www.econbiz.de/10011701179

Accounting for the spouse when measuring inequality of opportunity

Peichl, Andreas; Ungerer, Martin - 2015

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

Equality of opportunity : East vs. West Germany

Peichl, Andreas; Ungerer, Martin - 2015

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

Multidimensional well-being at the top : evidence for Germany

Peichl, Andreas; Pestel, Nico - 2011

Persistent link: https://www.econbiz.de/10009407552

The returns to education for opportunity entrepreneurs, necessity entrepreneurs, and paid employees

Fossen, Frank M.; Büttner, Tobias J. M. - 2012

We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...

Persistent link: https://www.econbiz.de/10009615133