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The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...
Persistent link: https://www.econbiz.de/10013428427
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...
Persistent link: https://www.econbiz.de/10002637914
Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the...
Persistent link: https://www.econbiz.de/10003608279
Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der...
Persistent link: https://www.econbiz.de/10010204176
Introduction Germany currently finds itself in a difficult economic situation, one characterised not only by a long …, pose a threat to Germany's medium-term growth prospects. In the international context the central challenges result from …
Persistent link: https://www.econbiz.de/10011432493
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/10003726084
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/10003716521
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/10011433960
Using panel data for West Germany and Great Britain, we show that there are striking differences in overtime work and … the evolution of the monthly labour earnings distribution and individual economic well-being differently in West Germany … regards to West Germany, we show that the current policy of transforming paid overtime in "working time accounts", which is …
Persistent link: https://www.econbiz.de/10011402435
France and Germany are two polar cases in the European debate about rising youth unemployment. Similar to what can be … been on continuous decline in Germany for many years, hardly affected by the Great Recession. This paper analyzes the …
Persistent link: https://www.econbiz.de/10009770651