effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven … place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor …

countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use … can be explained by public policy, focusing on the tax treatment of the female partner and on access to high quality … presence of pre-school children, in combination with the tax treatment of the second earner's income and the cost of bought …

public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 … pension reform ; retirement ; employment ; life-cycle models ; consumption ; tax and transfer system …

of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of … a tax reform targeted at low income individuals on employment behavior and retirement decisions. -- Life-cycle labor …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …

induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including … of revenue neutral tax and transfer reforms also favors a reduction in the entitlement period. -- Unemployment insurance … ; replacement ratio ; entitlement period ; life-cycle labor supply ; tax reform ; method of simulated moments …