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We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
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The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009269236
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009487901
We analyze the work incentives and labor supply effects of the so-called mini- jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed...
Persistent link: https://www.econbiz.de/10002203441
Förderung von Beschäftigung. Die quantitativ wichtigsten Programme der AAMP in Deutschland waren traditionell die Förderung der … Deutschland bewertet. Die Darstellung wird ergänzt durch die Einbeziehung der Ergebnisse einiger internationaler … Evaluationsstudien zu Instrumenten der AAMP, die zunehmend auch in Deutschland Bedeutung erlangen, für die aber hierzulande derzeit noch …
Persistent link: https://www.econbiz.de/10003136025
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In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10002637914
We evaluate the effect of the federal students' financial assistance scheme (BAfoeG) on enrolment rates into higher education by exploiting the exogenous variation introduced through a discrete shift in the repayment regulations. Supported students had to repay the full loan until 1990....
Persistent link: https://www.econbiz.de/10002243173