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Nice guys finish last : are people with higher tax morale taxed more heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher...

Persistent link: https://www.econbiz.de/10009529515

An unemployment insurance scheme for the Euro area? : a comparison of different alternatives using micro data

Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - 2014

We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the...

Persistent link: https://www.econbiz.de/10010423760

Kombilöhne und Mindestlöhne als Instrumente der Beschäftigungspolitik : Erfahrungen und Handlungsoptionen

Eichhorst, Werner (contributor) - 2006

The paper reviews national and international experiences with different combinations of in-work benefits, subsidized employment, statutory minimum wages and implicit minimum wages defined by social assistance provisions. It calls for a cautious approach regarding the introduction of additional...

Persistent link: https://www.econbiz.de/10003330274

Beschäftigung Älterer in Deutschland : der unvollständige Paradigmenwechsel

Eichhorst, Werner (contributor) - 2006

Despite a sequence of labor market reforms in recent years, employment of older workers in Germany is still lower than in many other European countries. The paper explains this by institutional factors that affect labor supply, labor demand and matching, i.e. labor market regulation, human...

Persistent link: https://www.econbiz.de/10003283432

Generating legitimacy for labor market and welfare state reforms : the role of policy advice in Germany, the Netherlands, and Sweden

Eichhorst, Werner (contributor); Wintermann, Ole (contributor) - 2005

Policy advice can help political actors design and implement institutional reforms through the generation of political and substantial legitimacy. This article clarifies the institutional pre-conditions of effective supply and transfer of policy advice with particular respect to the field of...

Persistent link: https://www.econbiz.de/10003285403

The German labor market : still adjusting badly?

Eichhorst, Werner (contributor); Kaiser, Lutz C. (contributor) - 2006

In the late nineties, Germany was often seen as a laggard with respect to labor market and welfare state reforms with institutional inertia being reflected in notoriously sluggish employment growth and rising unemployment. Recent years, however, saw a complex sequence of reforms with regard to...

Persistent link: https://www.econbiz.de/10003348540

Contingent convergence : a comparative analysis of activation policies

Eichhorst, Werner (contributor); … - 2008

The trend towards activation has been one of the major issues in recent welfare and labour market reforms in Europe and the US. Despite considerable initial variation across national models with respect to the scope and intensity of activation, redefining the link between social protection and...

Persistent link: https://www.econbiz.de/10003793501

From the dual apprenticeship system to a dual labor market? : the German high-skill equilibrium and the service economy

Eichhorst, Werner; Marx, Paul - 2009

Different models of protection against labor market risks are associated with diverging models of economic performance. Historically established institutional complementarities between labor market regulation, unemployment protection, and vocational training tend to mirror specific national...

Persistent link: https://www.econbiz.de/10003860657

Vereinbarkeit von Familie und Beruf : wie konsistent sind die Reformen?

Eichhorst, Werner; Thode, Eric - 2009

Erwerbstätigkeit und Familiengründung zu einer echten Entweder-oder-Entscheidung. In Deutschland und vielen anderen OECD-Ländern wurden … Jahre kohärent ausgestaltet waren und die Vereinbarkeit von Familie und Beruf verbessert haben. Beim Blick auf Deutschland … dem zum Teil entgegen. Insgesamt befindet sich Deutschland in einer durchaus widersprüchlichen Übergangssituation …

Persistent link: https://www.econbiz.de/10003879329

Finanzpolitik und Unternehmensentscheidung

Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010

Persistent link: https://www.econbiz.de/10003910678