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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan; Broer, Michael; Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

of the liberal professionals in the local business tax. We use a microsimulation model based on official local business …

Persistent link: https://www.econbiz.de/10005068652

Die sozioökonomischen Folgen eines einkommensabhängigen Kindergeldzuschlags: eine Mikrosimulation der "Grünen Kindergrundsicherung"

Otto, Birgit - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2002

Nach den Ergebnissen des ersten Armuts- und Reichtumsberichts der Bundesregierung ist das Armutsrisiko von Kindern unter 18 Jahren wesentlich höher als das anderer Altersgruppen. Um die überdurchschnittliche hohe Sozialhilfequote von Kindern zu senken, regten Bündnis 90/Die Grünen im...

Persistent link: https://www.econbiz.de/10005068906

Distributional and Behavioral Effects of the Gender Wage Gap

Gallego-Granados, Patricia; Geyer, Johannes - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2015

The gender wage gap is a persistent labor market phenomenon. Most research focuses on the determinants of these wage differences. We contribute to this literature by exploring a different research question: if wages of women are systematically lower than male wages, what are the distributional...

Persistent link: https://www.econbiz.de/10011253072

Financial Support for Families with Children and Its Trade-Offs: Balancing Redistribution and Parental Work Incentives

Myck, Michal; Kurowska, Anna; Kundera, Michal - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2013

Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of...

Persistent link: https://www.econbiz.de/10010729193

Data and Model Cross-Validation to Improve Accuracy of Microsimulation Results: Estimates for the Polish Household Budget Survey

Myck, Michal; Najsztub, Mateusz - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014

representativeness from the point of view of microsimulation analysis. We find important discrepancies between the data weighted with … the point of view of the accuracy of microsimulation results and we show that using a combination of demographic … calibration targets with several economic status variables or tax identifiers from the microsimulation model substantially …

Persistent link: https://www.econbiz.de/10010754137

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

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

Public Pensions, Changing Employment Patterns, and the Impact of Pension Reforms across Birth Cohorts: A Microsimulation Analysis for Germany

Geyer, Johannes; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010

-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …

Persistent link: https://www.econbiz.de/10008519435

Would a Legal Minimum Wage Reduce Poverty?: A Microsimulation Study for Germany

Müller, Kai-Uwe; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

minimum wage of € 7.5 per hour on the basis of a microsimulation model which accounts for the complex interactions between …

Persistent link: https://www.econbiz.de/10005068695

'Making Work Pay' in a Rationed Labour Market: The Mini-Job Reform in Germany

Bargain, Olivier; Caliendo, Marco; Haan, Peter; Orsini, … - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005

reform using a behavioural tax-benefit microsimulation model. Ex-ante micro policy evaluations based on labour supply models …

Persistent link: https://www.econbiz.de/10005068860