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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010417996
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962149
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Does institutional diversity account for pay rules in Germany and Belgium?
Kampelmann, Stephan; Rycx, François - 2011
) higher overall pay inequality in Germany; (II) higher pay inequalities between employees and workers in Belgium; and (III …) higher (lower) impact of educational credentials (work-post tenure) on earnings in Germany. We provide survey-based empirical … institutional details: although Germany and Belgium belong to the same "variety of capitalism", we provide evidence that small …
Persistent link: https://www.econbiz.de/10009425687
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Happy taxpayers? : income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009665536
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The politicians' wage gap : insights from German members of parliament
Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - 2011
Using a unique dataset of German members of parliament with information on total earnings including outside income, this paper analyzes the politicians' wage gap (PWG). After controlling for observable characteristics as well as accounting for selection into politics, we find a positive PWG...
Persistent link: https://www.econbiz.de/10009230676
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Lower and upper bounds of unfair inequality : theory and evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …
Persistent link: https://www.econbiz.de/10009310036
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009740285
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Task-biased changes of employment and remuneration : the case of occupations
Kampelmann, Stephan; Rycx, François - 2011
into "good" and "bad" jobs. We provide updated evidence that polarisation also occurred in Germany since the mid-1980s …
Persistent link: https://www.econbiz.de/10009130116
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Income taxes and entrepreneurial choice : empirical evidence from Germany
Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10003370482
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From bottom to top : the entire distribution of market income in Germany, 1992 - 2001
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2007
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …
Persistent link: https://www.econbiz.de/10003578852