We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

This study provides ex-post evidence on the redistributive impact of the minimumwage on disposable household incomes in Germany. Although the reductionof income inequality and poverty were emphasized as policy goals of the of minimumwage introduction, the distributional literature for Germany...