Narrow search
Showing 1 - 10 of 112
Cover Image
Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I...
Persistent link: https://www.econbiz.de/10005068790
Cover Image
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 … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009368912
Cover Image
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
Cover Image
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
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 by marital status, has a strong and highly significant impact on the …
Persistent link: https://www.econbiz.de/10004963606
Cover Image
Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work
Brück, Tilman; Haisken-DeNew, John P.; Zimmermann, Klaus F. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003
We analyze the determinants of household work contracted in the German shadow economy. The German socio-economic household panel, which enumerates casual domestic employment, is used to estimate the demand for such household work. The regressors include regional wage rates, household income and...
Persistent link: https://www.econbiz.de/10004963821
Cover Image
Nobody to Play with?: The Implications of Leisure Coordination
Jenkins, Stephen P.; Osberg, Lars - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003
We hypothesize that an individual's time use choices are contingent on the time use choices of others because the utility derived from leisure time often benefits from the presence of companionable others inside and outside the household. We develop a model of time use, and demonstrate that its...
Persistent link: https://www.econbiz.de/10005068752
Cover Image
Severance Pay and the Shadow of the Law: Evidence for West Germany
Goerke, Laszlo; Pannenberg, Markus - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
incidence and magnitude of severance pay. Moreover, restrictive changes in the taxation of severance pay have a negative causal …
Persistent link: https://www.econbiz.de/10005068931
Cover Image
Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Fossen, Frank M.; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005069032
Cover Image
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
Cover Image
Labor Market Effects of the German Tax Reform 2000
Haan, Peter; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10004963845