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into the German tax and benefit system. Our simulation results suggest that introducing in-work Tax Credits in Germany … results call for a high degree of caution as far as ?importing? UK-style Tax Credits to Germany is concerned. In-work support …
Persistent link: https://www.econbiz.de/10010276022
Persistent link: https://www.econbiz.de/10010283773
In the 1990s overtime incidence in Great Britain and West Germany is quite similar, while the average amount of hours … of overtime for full-time male workers with overtime in Great Britain is roughly twice those in Germany for all years. We … time. In Germany, we observe a remarkable decrease in the share of workers who work paid overtime and a significant …
Persistent link: https://www.econbiz.de/10010260756
Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms? fixed effects. One striking result is that the distribution of technical efficiency across...
Persistent link: https://www.econbiz.de/10010324228
place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor. …
Persistent link: https://www.econbiz.de/10010265010
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...
Persistent link: https://www.econbiz.de/10010265042
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...
Persistent link: https://www.econbiz.de/10010271159
2000s in Germany. Our study is the first to decompose this cross-sectional variance into its permanent and transitory parts … permanent component which has driven the strong expansion of cross-sectional inequality during the 2000s in Germany. …
Persistent link: https://www.econbiz.de/10010275909
This paper empirically investigates the effects of differential income taxation on households' portfolio choice and asset allocation applying a two-stage budgeting model of asset demand to German survey data. The model is structured into the discrete asset choice and the continuous asset choice,...
Persistent link: https://www.econbiz.de/10010285730
This paper empirically investigates the effects of changes in the interest rate as well as transitory income uncertainty on households' consumption-savings decision. Applying a structural demand model to German survey data, we estimate the uncompensated interest rate elasticity for savings, in...
Persistent link: https://www.econbiz.de/10010285757