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The distribution of effective tax burdens in four EU countries

Kam, Flip de; Haan, Jakob de; Giles, C.; Manresa, A.; … - 1996

aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany … Union ; tax mix of Germany ; the Netherlands ; Spain and United Kingdom …-Mitgliedsländer (Deutschland, Niederlande, Spanien und Großbritannien) ein. Zweitens wird die Verteilung der Steuerlast über reiche und arme …

Persistent link: https://www.econbiz.de/10009674156

Parental child care time, income and subjective well-being : a multidimensional polarization approach for Germany

Merz, Joachim; Peters, Normen - 2019

Neither market income nor consumption expenditure provides an adequate picture of individual standard of living. It is time which enables and restricts individual activities and is a further brick to a more comprehensive picture of individual wellbeing. In our study we focus on a prominent part...

Persistent link: https://www.econbiz.de/10011980321

Extended income inequality and poverty dynamics of labour market and household activities : a ten years microanalysis with the German socio-economic panel

Merz, Joachim; Kirsten, Dagmar - 1998

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

Persistent link: https://www.econbiz.de/10009674603

Timing, fragmentation of work and income inequality : an earnings treatment effects approach

Merz, Joachim; Böhm, Paul; Burgert, Derik - 2005

econometrics use a treatment effects type interdependent estimation of endogenous participation (selection) in a daily working hour … pattern (self-selection)and pattern specific earnings function explanation. The overall result: Individual earnings in Germany … musterspezifischer Erklärung der Einkommen.Herausragendes Ergebnis: Die individuellen Einkommen in Deutschland sind abhängig und …

Persistent link: https://www.econbiz.de/10009678070

Do high incomes reflect individual performance? : the determinants of high incomes in Germany

Hirschel, Dierk - 2003

research gap by investigating the structure of high labour incomes in Germany. By revealing the determinants of high incomes by … diese Forschungslücke verkleinern, indem wir die Struktur hoher Arbeitseinkommen in Deutschland untersuchen. Durch die …

Persistent link: https://www.econbiz.de/10009678076

Entrepreneurs and freelancers: are they time and income multidimensional poor? : the German case

Merz, Joachim; Rathjen, Tim - 2016

Entrepreneurs and freelancers, the self-employed, commonly are characterized as not only to be relatively rich in income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these results and notions about the well-being situation of...

Persistent link: https://www.econbiz.de/10011473696

Relative inequality and poverty in Germany and the United States using alternative equivalence scales

Burkhauser, Richard V.; Smeeding, Timothy M.; Merz, Joachim - 1994

-specific equivalence scales developed for Germany and the United States by Merz et al. (1993). We verify previous studies that show that … inequality and the incidence of poverty are greater in the United States than in Germany. Overall inequality and poverty levels … within the population, especially older single people. -- alternative equivalence scale ; Germany ; USA ; distribution of …

Persistent link: https://www.econbiz.de/10009667623

Polarization of time and income : a multidimensional approach with well-being gap and minimum 2DGAP ; German evidence

Merz, Joachim; Scherg, Bettina - 2013

for the polarization development of the working poor and the working rich in Germany. Three prominent empirical results … increased over that decade in Germany. … zunehmend an Bedeutung in der aktuellen sozialpolitischen Diskussion in Deutschland. Diese Studie leistet hinsichtlich der …

Persistent link: https://www.econbiz.de/10009756915

The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

Merz, Joachim - 2000

driving factor to "explain" the overall income distribution and inequality picture of the re-unified Germany; it is the within … Verteilungs- und Ungleichheitsbild im wiedervereinigten Deutschland zu erklären vermag; es ist die "breite" Verteilung innerhalb …

Persistent link: https://www.econbiz.de/10009674600

Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 : a MICSIM microsimulation analysis of distributional impacts

Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post …

Persistent link: https://www.econbiz.de/10009674922