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The economic incidence of social security contributions : a discontinuity approach with linked employer-employee data
Müller, Kai-Uwe; Neumann, Michael - 2016
parametric and non- parametric estimators. The approach is applied to earnings caps of SSC in Germany where the marginal SSC rate …
Persistent link: https://www.econbiz.de/10011479185
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Who bears the burden of social security contributions in Germany? : evidence from 35 years of administrative data
Müller, Kai-Uwe; Neumann, Michael - 2016
contributions (SSC) in Germany. Following Alvaredo et al. (2016) we exploit kinks in the budget set generated by a drop in the … reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between …
Persistent link: https://www.econbiz.de/10011571388
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Time to care? : the effects of retirement on informal care provision
Fischer, Björn; Müller, Kai-Uwe - 2019
This paper analyzes the impact of a reduction in women's labor supply through retirement on their informal care provision. Using SOEP data from the years 2001- 2016 the analysis addresses fundamental endogeneity problems by applying a fuzzy regression discontinuity design. We exploit early...
Persistent link: https://www.econbiz.de/10012025791
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Wirkungen von Rentenreformen auf Rentenbeitrag und Rentenniveau sowie Beschäftigungseffekte der Rentenbeitragsänderung
Bach, Stefan; Haan, Peter; Coppola, Michela; Rausch, … - 2014
Persistent link: https://www.econbiz.de/10010349857
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Persistent link: https://www.econbiz.de/10001627941
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Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung : Studie im Auftra...
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008
Persistent link: https://www.econbiz.de/10003712456
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Would a legal minimum wage reduce poverty? : a microsimulation study for Germany
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
Persistent link: https://www.econbiz.de/10003726086
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Imposed benefit sanctions and the unemployment-to-employment transition : the German experience
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
Persistent link: https://www.econbiz.de/10003726098
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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003651046
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The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10003902662