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by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …
Persistent link: https://www.econbiz.de/10009269249
We suggest the first large-scale international comparison of labor supply elasticities for 17 European countries and the US, separately by gender and marital status. Measurement differences are netted out by using a harmonized empirical approach and comparable data sources. We find that own-wage...
Persistent link: https://www.econbiz.de/10009681248
Existing literature on inequality of opportunity (IOp) has failed to address the question as to how the circumstances and choices of spouses in a couple should be treated. By omitting information relevant to the spouse in IOp estimations, the implicit assumption was full responsibility for the...
Persistent link: https://www.econbiz.de/10011391624
integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …
Persistent link: https://www.econbiz.de/10011391647
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
Persistent link: https://www.econbiz.de/10009407552
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 paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009681244
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
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