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Getting poor to work : three welfare increasing reforms for a busy Germany

Jessen, Robin; Rostam-Afschar, Davud; Steiner, Viktor - 2015

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

Distributional effects of a minimum wage in a welfare state : the case of Germany

Müller, Kai-Uwe; Steiner, Viktor - 2013

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

Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10013134555

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

Persistent link: https://www.econbiz.de/10013134574

The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data

Beznoska, Martin - 2012

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10013102848

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

Müller, Kai-Uwe - 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/10012724286

Self-Employment : Way to End Unemployment? Empirical Evidence from German Pseudo-Panel Data

Glocker, Daniela - 2007

basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …

Persistent link: https://www.econbiz.de/10012777826

Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …

Persistent link: https://www.econbiz.de/10012778434

Does More Generous Student Aid Increase Enrolment Rates into Higher Education? Evaluating the German Student Aid Reform of 2001

Baumgartner, Hans J. - 2007

(BAfoeG) in Germany. We evaluate the effectiveness of a recent reform of student aid that substantially increased the amount …

Persistent link: https://www.econbiz.de/10012778539

Making Work Pay for the Elderly Unemployed : Evaluating Alternative Policy Reforms for Germany

Steiner, Viktor - 2006

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

Persistent link: https://www.econbiz.de/10012779051