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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
This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current German tax and transfer system for single women...
Persistent link: https://www.econbiz.de/10010264977
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
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...
Persistent link: https://www.econbiz.de/10010271140
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
search behavior using a novel panel data set of newly-unemployed individuals in Germany. Consistent with our theoretical …
Persistent link: https://www.econbiz.de/10010272036