Showing 1 - 10 of 114
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10013316983
Germany over a 10 years period. We find that, while factor price adjustments are important in the non-tradable sector, labor …
Persistent link: https://www.econbiz.de/10013112767
commuting distance using the socio-economic panel data for Germany between 1997 and 2007. Endogeneity of commuting distance is …
Persistent link: https://www.econbiz.de/10013146827
This paper studies the role of job search assistance programs in optimal welfare-to-work programs. The analysis is based on a framework, that allows for endogenous choice of benefit types and levels, wage taxes or subsidies, and activation measures such as monitoring and job search assistance...
Persistent link: https://www.econbiz.de/10013147543
We explore the far-reaching implications of replacing current unemployment benefit (UB) systems by an unemployment accounts (UA) system. Under the UA system, employed people are required to make ongoing contributions to their UAs and the balances in these accounts are available to them during...
Persistent link: https://www.econbiz.de/10014058461
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10013324796
Switzerland. To establish exogeneity of cantonal regulations with respect to employment opportunities and preferences of the …
Persistent link: https://www.econbiz.de/10013073863
Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty …
Persistent link: https://www.econbiz.de/10013137790
In this paper we evaluate the impact of the old-age part-time scheme (OAPT) on the Austrian labour market which was a policy to allow flexible retirement options for the elderly with an aim to increase labour supply. According to our matching estimates employment probability increases slightly,...
Persistent link: https://www.econbiz.de/10013158660
We analyse the consequences of starting a wage subsidised job, quot;marginal employmentquot;, for unemployed workers. Marginal employment is a type of wage subsidy paid to unemployed workers and they do not lose their unemployment benefits if the wage is below a certain threshold. We ask if the...
Persistent link: https://www.econbiz.de/10012779656