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German male income volatility 1984 to 2008
Bartels, Charlotte; Bönke, Timm - 2010
. We find evidence that the overall inequality of earnings in Germany has been rising throughout the period due to both …
Persistent link: https://www.econbiz.de/10008664565
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The dynamics of earnings in Germany : evidence from social security records
Bönke, Timm; Giesecke, Matthias; Lüthen, Holger - 2015
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
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Bracket creep revisited - with and without r>g : evidence from Germany
Zhu, Junyi - 2015
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
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Horizontal equity in the German tax-benefit system : a simulation approach for employees
Bönke, Timm; Eichfelder, Sebastian - 2010
on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can …-inherent equivalence scales and horizontal equity we find evidence for a structural discrimination of low income families, while families …
Persistent link: https://www.econbiz.de/10003962820
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821
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Mobility of top incomes in Germany
Jenderny, Katharina - 2013
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
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A wealth tax on the rich to bring down public debt? : revenue and distributional effects of a capital levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009236841
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Income tax noncompliance in Germany, 2001-2014
Fauser, Hannes; Godar, Sarah - 2021
This paper estimates income tax underreporting for the case of Germany, by income category and along the income …
Persistent link: https://www.econbiz.de/10012697780
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Exploring the puzzle of human reproduction : register data based evidence from France and Germany
Lipowski, Cäcilia; Wilke, Ralf A.; Koebel, Bertrand M. - 2020
harmonisation process related to European integration. This study uses large scale administrative data from France and Germany to … earnings. Females in Germany adapt their fertility behaviour more strongly in response to economic incentives than their … counterpartsin France. This is explained by pronounced differences in the national approaches to childcare support. …
Persistent link: https://www.econbiz.de/10012222196
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Accounting for the role of tax-benefit changes in shaping income inequality: A new method, with application to income inequality in Finland
Ollonqvist, Joonas - 2021
This paper introduces a new method of analysing how the changes in the tax-benefit-system have been reflected in income inequality. This method is a combination of microsimulation based decomposition (Bar gain and Callan, 2010) and a multivariate regression based decompo sition (Fields, 2003; Yun,...
Persistent link: https://www.econbiz.de/10014433374