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Employment effects of welfare reforms : evidence from a dynamic structural life-cycle model
Haan, Peter (contributor); Prowse, Victoria (contributor);  … - 2008
place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor …
Persistent link: https://www.econbiz.de/10003716521
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
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
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Why are mothers working longer hours in Austria than in Germany? : A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10003599699
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The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply
Caliendo, Marco (contributor); Gambaro, Ludovica (contributor) - 2007
income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …
Persistent link: https://www.econbiz.de/10003531642
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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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Shifting taxes from labor to consumption : efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is …
Persistent link: https://www.econbiz.de/10010225955
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Structural reform in Germany
Krebs, Tom; Scheffel, Martin - 2016
proposals for Germany: i) a reduction in the social security tax in the low-wage sector, ii) a publicly financed expansion of … deregulation reform are relatively small due to the small size of the professional services in Germany. Policy reforms i) and ii …
Persistent link: https://www.econbiz.de/10011454000
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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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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
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