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-cycle model, we determine that taxes and transfers offset 45% of lifetime earnings inequality attributed to differences in …
Persistent link: https://www.econbiz.de/10014427523
according to income levels and gender. This paper is based on the National Household Sample Survey (PNAD) carried out by the … (MAs) in the country, than the in the other MAs. Second, workers in the poorest population segment (1st income decile … times. However, these worsening conditions have been more pronounced in the 1st income decile and especially the 7th-10th …
Persistent link: https://www.econbiz.de/10012056274
life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …
Persistent link: https://www.econbiz.de/10012108653
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …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 …
Persistent link: https://www.econbiz.de/10010429894
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households …
Persistent link: https://www.econbiz.de/10011671669
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10013428362
This paper uncovers ongoing trends in idiosyncratic earnings volatility across generations by decomposing residual earnings auto-covariances into a permanent and a transitory component. We employ data on complete earnings life cycles for prime age men born 1935 through 1974 that covers earnings...
Persistent link: https://www.econbiz.de/10011316360
We present evidence on the role of the social environment for the development of gender differences in competitiveness and earnings expectations. First, we document that the gender gap in competitiveness and earnings expectations is more pronounced among adolescents with low socioeconomic status...
Persistent link: https://www.econbiz.de/10013190676
We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades … than earnings inequality. Regarding income dynamics, entrepreneurs’ income changes are more dispersed, less skewed, less …. Combining personal income tax and social security data allows us – for the first time – to offer a complete picture of the …
Persistent link: https://www.econbiz.de/10013193660
functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary … amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is … proportional to income. …
Persistent link: https://www.econbiz.de/10012582761