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responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …
Persistent link: https://www.econbiz.de/10011870677
Persistent link: https://www.econbiz.de/10002062078
Persistent link: https://www.econbiz.de/10013428565
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10011376311
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …
Persistent link: https://www.econbiz.de/10010237654
Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …
Persistent link: https://www.econbiz.de/10011982636
Unemployment Benefit II (Arbeitslosengeld II). Eligibility to these benefits is simulated by applying a microsimulation model based …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …
Persistent link: https://www.econbiz.de/10012041328
This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We … do so in the context of Germany, where a large discontinuity - or notch - in the tax schedule induces sharp bunching in …
Persistent link: https://www.econbiz.de/10012372873
Traditionally, labour supply data do not include much information on hours and wages in secondary job or overtime work. In this paper, we estimate labour supply models based on survey information on hours and wages in overtime work and second job which is merged to detailed register information...
Persistent link: https://www.econbiz.de/10011402763
This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses...
Persistent link: https://www.econbiz.de/10011280002