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Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...
Persistent link: https://www.econbiz.de/10012876120
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...
Persistent link: https://www.econbiz.de/10011897232
The discussion paper is concerned with the interplay between demography and macroeconomics on one hand and macroeconomics and income inequality on the other hand. For this purpose, several estimation equations are derived by econometric methods (on the empirical basis of the 1984-2010 German...
Persistent link: https://www.econbiz.de/10013096398
Germany in front of and during the economic crisis 2008-2010. This comprises binary logistic regressions where it is tested …
Persistent link: https://www.econbiz.de/10013101872
In this paper an alternative approach with regard to poverty measurement is discussed: the so-called decomposition approach. This method differentiates between various social groups in the sense that for each group a separate poverty line is determined. E. g., household size might be a criterion...
Persistent link: https://www.econbiz.de/10013092781
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10013017226
We quantify the importance of precautionary labor supply using data from the German Socio-Economic Panel (SOEP) for 2001-2012. We estimate dynamic labor supply equations augmented with a measure of wage risk. Our results show that married men choose about 2.5% of their hours of work or one week...
Persistent link: https://www.econbiz.de/10012987249
This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of …Diese Studie quantifiziert die makroökonomischen Effekte von Steuerrechtsänderungen in Deutschland und berücksichtigt …
Persistent link: https://www.econbiz.de/10012233938
apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax …
Persistent link: https://www.econbiz.de/10012965371
resources and the perception of social inequality in Germany will be picked out as a central theme. By means of empirical … by the wellbeing indicator income – has increased in the Federal Republic of Germany during the recent past. This is … includes some dangers for the democracy and the social stability in Germany although in an EU-27 perspective – at least in …
Persistent link: https://www.econbiz.de/10014199252