Showing 1 - 10 of 1,633
simulation preserves fiscal neutrality and adopts a methodology that allows for market equilibrium and ensures a consistent …
Persistent link: https://www.econbiz.de/10010339564
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
We report empirical evidence from the first field experiments to be conducted in Germany with program and control … people in Germany by public case managers. -- field experiments ; labor market reform ; negative income tax ; employee …
Persistent link: https://www.econbiz.de/10003377871
Das heutige System der sozialen Mindestsicherung verhindert in Deutschland die Ausbildung eines Niedriglohnsektors …
Persistent link: https://www.econbiz.de/10011413590
Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal "no questions asked" public transfer...
Persistent link: https://www.econbiz.de/10011772173
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
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
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
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