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Would a flat tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk

Fossen, Frank M. (contributor) - 2008

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …

Persistent link: https://www.econbiz.de/10003725962

Tax loss offset restrictions - last resort for the treasury? : an empirical evaluation of tax loss offset restrictions based on micro data

Dwenger, Nadja (contributor) - 2008

Persistent link: https://www.econbiz.de/10003651008

Income taxes and entrepreneurial choice : empirical evidence from Germany

Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006

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/10003315579

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/10003824120

Intertemporal labor supply effects of tax reforms

Haan, Peter (contributor) - 2007

In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...