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In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
Persistent link: https://www.econbiz.de/10002115406
While there is little doubt that the probability of poor health increases with age, and that less healthy people face a more difficult situation on the labour market, the precise relationship between facing the risks of health deterioration and labour market instability is not well understood....
Persistent link: https://www.econbiz.de/10003832268
Industrial relations are in flux in many nations, perhaps most notably in Germany and the Britain. That said … representation in Germany and still less in both countries about firm transitions between these institutions over time. The present … and the erosion of sectoral bargaining in Germany, and identify the respective roles of behavioral and compositional …
Persistent link: https://www.econbiz.de/10003904912
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...
Persistent link: https://www.econbiz.de/10003904913
We assess the labour supply effects of two 'making work pay' reforms in Germany. We provide evidence in favour of …
Persistent link: https://www.econbiz.de/10003373746
changes in collective bargaining and worker representation in the private sector in Germany and Britain over the period 1998 …, the decline in collective bargaining is more pronounced in Britain than in Germany, thus continuing a trend apparent since …
Persistent link: https://www.econbiz.de/10003940346
In this paper we develop a model to consistently estimate the intertemporal labor supply behavior on the extensive margin (participation decision) and the intensive margin (working hours decision). In this framework we distinguish between voluntary non-participation and involuntary unemployment...
Persistent link: https://www.econbiz.de/10003610075
effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
Persistent link: https://www.econbiz.de/10003497902
This paper provides the first full examination of the effect of German works councils on wages using matched employer-employee data (specifically, the LIAB for 2001). We find that works councils are associated with higher earnings. The wage premium is around 11 percent (and is higher under...
Persistent link: https://www.econbiz.de/10003502719