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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - Institute for the Study of Labor (IZA) - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however fulltime employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10005566716
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Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld: Eine Simulation von Risiken und Nebenwirkungen
Neumann, Dirk; Peichl, Andreas; Schneider, Hilmar; … - Institute for the Study of Labor (IZA) - 2009
Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...
Persistent link: https://www.econbiz.de/10008615416
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Steuerstrukturreform trotz leerer Kassen?!
Hetzer, Nina; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2009
In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt …
Persistent link: https://www.econbiz.de/10008615428
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Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar; … - Institute for the Study of Labor (IZA) - 2011
Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen...
Persistent link: https://www.econbiz.de/10009004368
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Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben
Loeffler, Max; Peichl, Andreas; Pestel, Nico; … - Institute for the Study of Labor (IZA) - 2012
Das deutsche Einkommenssteuerrecht ist zu komplex und zu intransparent. Zahlreiche Reformkonzepte wurden in den vergangenen Jahren öffentlich diskutiert. Allerdings ist es bisher nicht gelungen, den bestehenden Zielkonflikt zu überwinden und positive Beschäftigungs- und Verteilungswirkungen...
Persistent link: https://www.econbiz.de/10010575746
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Evaluation of a Tax Reform: A Model with Measurement Error
Euwals, Rob - Institute for the Study of Labor (IZA) - 2006
Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority...
Persistent link: https://www.econbiz.de/10005822339
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Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? A Simulation Exercise
Bargain, Olivier; Moreau, Nicolas - Institute for the Study of Labor (IZA) - 2005
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10005822667
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Cooperative Models in Action: Simulation of a Nash-Bargaining Model of Household Labor Supply with Taxation
Bargain, Olivier; Moreau, Nicolas - Institute for the Study of Labor (IZA) - 2005
Several theoretical contributions, starting with McElroy and Horney (1981) and Manser and Brown (1980), have suggested to model household behavior as a Nash-bargaining game. Since then, very few attempts have been made to operationalize cooperative models of household labor supply for policy...
Persistent link: https://www.econbiz.de/10005822886
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Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach
HOLMLUND, BERTIL; Söderström, Martin - Institute for the Study of Labor (IZA) - 2007
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10005822898
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Tax Reform in Georgia and the Size of the Shadow Economy
Torosyan, Karine; Filer, Randall K. - Institute for the Study of Labor (IZA) - 2012
This paper applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level data. The second and third methods rely on micro data from...
Persistent link: https://www.econbiz.de/10010583700