Showing 1 - 10 of 92
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/10011305299
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431
After an economically tough start into the new millennium, Germany experienced an unprecedented employment boom after …
Persistent link: https://www.econbiz.de/10012581297
A landmark study published in PNAS (Côté S, House J, Willer R, 2015, 112:15838–15843, doi:10.1073/pnas.1511536112) showed that higher income individuals are less generous than poorer individuals only if they reside in a U.S. state with comparatively large economic inequality. This finding...
Persistent link: https://www.econbiz.de/10012007223
This paper explores whether more generous social spending polices in fact lead to less income inequality, or if redistributive outcomes are offset by behavioral disincentive effects. To account for the inherent endogeneity of social policies with regard to inequality levels, I apply the System...
Persistent link: https://www.econbiz.de/10008827068
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 reconcile...
Persistent link: https://www.econbiz.de/10011791708
Despite the relatively extensive research on pay levels and the consequences of income disparities, little is known about which reference groups people choose for comparative evaluation of personal income and why different selection patterns emerge. The aim of this paper is to dig deeper for...
Persistent link: https://www.econbiz.de/10008826564
The rise in female labor market participation and the growth of ¿atypical¿ employment arrangements has, over the last few decades, brought about a steadily decreasing percentage of households in which the man is the sole breadwinner, and a rising percentage of dual-earner households. Against...
Persistent link: https://www.econbiz.de/10008826582
This paper presents and compares trends in income inequality in Switzerland and Germany from 2000 to 2009 using … harmonized data from the Socio-Economic Panel (SOEP) and the Swiss Household Panel (SHP). Whereas in Germany inequality has … inequality reveals the effects of Germany's slightly older population and smaller household sizes, as well as the impact of …
Persistent link: https://www.econbiz.de/10009578800
We examine the interplay between changes in the functional distribution of income and the distribution of market income among households. We use micro data from the German Socio-Economic Panel as well as macro data from the German Federal Statistical Office from 2002 to 2008. We categorize and...
Persistent link: https://www.econbiz.de/10009578866