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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011298903
Rising poverty and inequality increases the risk of social instability in countries all around the world. For measuring … poverty and inequality there exists a variety of statistical indicators. Estimating these indicators is trivial as long as the … income variable. Based on these pseudo samples, poverty and inequality indicators are estimated. The standard errors of the …
Persistent link: https://www.econbiz.de/10011863323
poverty indices using SOEP data from 1991-2012. We distinguish between parental and publicly provided childcare, which is an … increasingly important in-kind benefit in Germany. We find that both multidimensional inequality and poverty declined as expanded …
Persistent link: https://www.econbiz.de/10011440704
A large literature has documented top income share series based on income tax statistics using the common methodology established by Piketty (2001, 2003). The disappearance of capital income from the income tax base in many countries poses a major challenge to the comparability of these series...
Persistent link: https://www.econbiz.de/10010429894
Persistent link: https://www.econbiz.de/10012196895
We empirically investigate the distributional consequences of the Riester scheme, the main private pension subsidization program in Germany. We find that 38% of the aggregate subsidy accrues to the top two deciles of the population, but only 7.3% to the bottom two. Nonetheless the Riester scheme...
Persistent link: https://www.econbiz.de/10011281656
Using German income distribution in 2009, this paper studies the redistributive and revenue effects of bracket creep under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household Finance (PHF) data. The simulation yields an inverted...
Persistent link: https://www.econbiz.de/10011381623
Mobility of top incomes matters for both the openness of the income elite and the share of total income that this group receives. It is thus an important complement information to the growing snapshot literature on top income concentration. I use microlevel panel data of German income tax files...
Persistent link: https://www.econbiz.de/10009752140
A popular argument for a federal minimum wage is that it will prevent in-work poverty and reduce income inequality. We …
Persistent link: https://www.econbiz.de/10010234179
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...
Persistent link: https://www.econbiz.de/10003962820