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Corrective Ad Valorem and Unit Taxes: A Welfare Comparison
Dröge, Susanne; Schröder, Philipp J. H. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes … outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit … taxes to target the production/consumption volume in an industry, i.e. aim at a certain corrective effect rather than tax …
Persistent link: https://www.econbiz.de/10005068803
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A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining …
Persistent link: https://www.econbiz.de/10009150563
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Intergenerational Economic Mobility and Assortative Mating
Ermisch, John; Francesconi, Marco; Siedler, Thomas - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2004
We use data from the German Socio-Economic Panel and the British Household Panel Survey to estimate the extent of intergenerational economic mobility in a framework that highlights the role played by assortative mating. We find that assortative mating plays an important role. On average about...
Persistent link: https://www.econbiz.de/10004963927
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Long-Term Care Insurance and Carers' Labor Supply: A Structural Model
Geyer, Johannes; Korfhage, Thorben - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014
In Germany, individuals in need of long-term care receive support through benefits of the long-term care insurance. A central goal of the insurance is to support informal care provided by family members. Care recipients can choose between benefits in kind (formal home care services) and benefits...
Persistent link: https://www.econbiz.de/10010942858
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A Switch from Joint to Individual Taxation Is Welfare Improving
Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative...
Persistent link: https://www.econbiz.de/10009368912
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008693466
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The Effects of Family Policy on Mothers' Labor Supply: Combining Evidence from a Structural Model and a Natural Experiment
Geyer, Johannes; Haan, Peter; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014
Parental leave and subsidized child care are prominent examples of family policies supporting the reconciliation of family life and labor market careers for mothers. In this paper, we combine different empirical strategies to evaluate the employment effects of these policies for mothers in...
Persistent link: https://www.econbiz.de/10010752456
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The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10004963606
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Intertemporal Labor Supply Effects of Tax Reforms
Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...
Persistent link: https://www.econbiz.de/10004963732
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Work Incentives and Labor Supply Effects of the 'Mini-Jobs Reform' in Germany
Steiner, Viktor; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2004
We analyze the work incentives and labor supply effects of the so-called mini-jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed tax-benefit...
Persistent link: https://www.econbiz.de/10004963810