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Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany
Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010
-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …
Persistent link: https://www.econbiz.de/10003966524
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Aging, taxes and pensions in Switzerland
Keuschnigg, Christian - 2016
The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050. To quantify the effects on pensions, taxes and social contributions, we use an overlapping generations model with five margins of labor supply: labor market...
Persistent link: https://www.econbiz.de/10011416024
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Public pensions in a multi-period Mirrleesian income tax model
Bastani, Spencer; Blomquist, Nils Sören; Micheletto, Luca - 2016
Using an OLG model with skill uncertainty and private savings, we investigate whether an optimally designed set of public pension transfers can usefully supplement a nonlinear labor income tax as a welfare-enhancing policy instrument. We consider a Mirrleesian setting where agents' skills are...
Persistent link: https://www.econbiz.de/10011566505
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Taxes and pensions
Diamond, Peter A. - 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...
Persistent link: https://www.econbiz.de/10003850157
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Modellgestützte Analyse der ökologischen Steuerreform mit LEAN, PANTA RHEI und dem Potsdamer Mikrosimulationsmodell
Bach, Stefan; Kohlhaas, Michael; Meyer, Bernd; … - 2001
Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …
Persistent link: https://www.econbiz.de/10011434131
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Social capital and the spread of Covid-19 : insights from European countries
Bartscher, Alina Kristin; Seitz, Sebastian; Siegloch, … - 2020
We explore the role of social capital in the spread of the recent Covid-19 pandemic in independent analyses for Austria …, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …
Persistent link: https://www.econbiz.de/10012226751
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So similar and yet so different : a comparative analysis of a firm's cost and benefits of apprenticeship training in Austria and Switzerland
Moretti, Luca; Mayerl, Martin; Mühlemann, Samuel; … - 2017
The authors compare a firm's costs and benefits of providing apprenticeship training in Austria and Switzerland, using … pay in Austria, which in turn is associated with collective bargaining agreements and competition with alternative school …
Persistent link: https://www.econbiz.de/10011743102
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Car road charging : impact assessment on German and Austrian households
Kalinowska, Dominika; Steininger, Karl W. - 2009
Austria and Germany assessing the impact of road charging (RC). The pricing policy measure is introduced for the private …The authors apply a computable general equilibrium (CGE) modeling framework to carry out a two-country comparison for …
Persistent link: https://www.econbiz.de/10003858731
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Ansatz der Körperschaftsteuer im Rahmen der Netzentgeltkalkulation
Haubold, Sebastian; Glatfeld, Markus - In: Energiewirtschaftliche Tagesfragen : et ; Zeitschrift … 57 (2007) 10, pp. 108-113
Persistent link: https://www.econbiz.de/10003554730
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Is human capital losing from outsourcing? : Evidence for Austria and Poland
Lorentowicz, Andzelika (contributor);  … - 2005
Mexico leads to an increase in the skill premium in both the US and Mexico. In this paper we show on the example of Austria … and Poland that with the new international division of labour emerging in Europe Austria, the high income country, is … skill part. As a result, skilled workers in Austria are losing from outsourcing, while gaining in Poland. In Austria …
Persistent link: https://www.econbiz.de/10003297588