Showing 1 - 10 of 2,315
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003830314
affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax …
Persistent link: https://www.econbiz.de/10012494808
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10010477881
models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …
Persistent link: https://www.econbiz.de/10011870677
This paper estimates the welfare and distributional impact of two types of welfare reform in the 15 (pre-enlargement) member countries of the European Union. The reforms are revenue neutral and financed by an overall and uniform increase in marginal tax rates on earnings. The first reform...
Persistent link: https://www.econbiz.de/10003158658
Several theoretical contributions, starting with McElroy and Horney (1981) and Manser and Brown (1980), have suggested to model household behavior as a Nash-bargaining game. Since then, very few attempts have been made to operationalize cooperative models of household labor supply for policy...
Persistent link: https://www.econbiz.de/10002597682
-time jobs). The most common use of these models is the simulation of tax-transfer reforms. The simulation is usually interpreted … simulation procedure, however, typically keeps fixed the estimated alternative-specific constants. In this note we argue that … development of a simulation procedure consistent with the comparative static interpretation. The procedure is illustrated with an …
Persistent link: https://www.econbiz.de/10009154578
paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …
Persistent link: https://www.econbiz.de/10003771064
In Germany, there is an ongoing debate about how to increase the efficiency of the social security system and … especially its financing. The aim of this paper is to simulate different financing systems for Germany. The introduction of a …
Persistent link: https://www.econbiz.de/10003831890