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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
Deutschland (FiD)" was initiated. FiD is one of the "related studies" of the SOEP, i.e. a data collection effort closely related …
Persistent link: https://www.econbiz.de/10009747805
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10010241628
this conflict. In 2007, Germany put into effect a new parental leave benefit (Elterngeld). The related reform increased the … duration in Germany. We draw on representative survey data from the German Socio-Economic Panel Study (SOEP) from 2002 through …
Persistent link: https://www.econbiz.de/10010374176
employment effects of these policies for mothers in Germany. In particular we estimate a structural labor supply model and …
Persistent link: https://www.econbiz.de/10010345617
provided differentiated analyses by the youngest child's age and for West and East Germany to examine moderating influences of … Germany'-Study for 2010 and 2011 (N=3,301 mothers) with regional structural quality data. We used regression models of … employment status and work hours changes, respectively. In East Germany, mothers with a child aged under three years who lived in …
Persistent link: https://www.econbiz.de/10010347775
comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …
Persistent link: https://www.econbiz.de/10013136035
public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 …
Persistent link: https://www.econbiz.de/10013122108
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10013081822
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...
Persistent link: https://www.econbiz.de/10013155158