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Optimal need-based financial aid
Colas, Mark; Findeisen, Sebastian; Sachs, Dominik - 2019
We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students receive more aid even without distributional...
Persistent link: https://www.econbiz.de/10012139572
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...
Persistent link: https://www.econbiz.de/10011721431
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The hidden burden of the income tax : compliance costs of German individuals
Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
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Redistributive income taxation with directed technical change
Löbbing, Jonas - 2023
What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...
Persistent link: https://www.econbiz.de/10014496399
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Working life and human capital investment : causal evidence from pension reform
Gohl, Niklas; Haan, Peter; Kurz, Elisabeth; Weinhardt, Felix - 2019
In this paper we present a life-cycle model with human capital investment during working life through training and provide a novel empirical test of human capital theory. Using a sizable pension reform which shifts the retirement age between two adjacent cohorts by three years, we document...
Persistent link: https://www.econbiz.de/10012139004
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2019
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
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Why has income inequality in Germany increased from 2002 to 2011? : a behavioral microsimulation decomposition
Jessen, Robin - 2016
I propose a method to decompose changes in income inequality into the contributions of policy changes, wage rate … apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … inequality reducing effect as measured by the Mean Log Deviation and the Gini coefficient. For the Gini, these effects are offset …
Persistent link: https://www.econbiz.de/10011568532
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Suspicious success : cheating, inequality acceptance, and political preferences
Klimm, Felix - 2018
investigate whether this difference in tolerating inequality is amplified by suspicious success - achievements that may arise from … to different views on whether to accept inequality. Left-wing spectators substantially reduce inequality when cheating is …. These results suggest that redistributive preferences will diverge even more once public awareness increases that inequality …
Persistent link: https://www.econbiz.de/10011899249
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On the emissions-inequality trade-off in energy taxation : evidence on the German car fuel tax
Nikodinoska, Dragana; Schröder, Carsten - 2015
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10010483410
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023
-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