This paper contributes to the debate about the optimal design of tax-transfer systems. Basedon the theory of optimal taxation, combined with microsimulation and microeconometrictechniques we derive the welfare function which makes the current German tax and transfersystem for single women optimal...

In this paper we develop a model to consistently estimate the intertemporal labor supplybehavior on the extensive margin (participation decision) and the intensive margin (workinghours decision). In this framework we distinguish between voluntary non-participation andinvoluntary unemployment...

This paper extends previous research about the determinants of reservation wages byanalysing the effect of progressive income taxation on the ratio between reservation and netmarket wages...

We analyze the distribution and concentration of market incomes in Germany in the period1992 to 2001 on the basis of an integrated data set of individual tax returns and the GermanSocio-Economic Panel. The unique feature of this integrated data set is that it encompassesthe whole spectrum of the...

We develop a structural multi-factor labour demand model which distinguishes between eightlabour categories including non-standard types of employment such as marginalemployment. The model is estimated for both the number of workers and total working hoursusing a new panel data set...

This paper contributes to the policy-relevant question whether self-employment is a way outof (long-term) unemployment. We estimate the relationship between the entry rate into selfemploymentand previous (long-term) unemployment on the basis of pseudo-panel data forGermany in the period 1996-2002...