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security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …
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a discrete choice labor supply model. We find that the tax reform leads to a significant increase of net household …
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couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a … wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
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In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
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arrangements, which both vary greatly across European countries. Using the European Community Household Panel (ECHP) 1994-2001 for … Denmark, Germany, Italy and the United Kingdom, which represent four distinct ?institutional regimes?, we estimate the short …
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policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …-benefit system and net household incomes, also taking into account potential employment effects as well as indirect effects on … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and …
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