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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - Institute for the Study of Labor (IZA) - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10010990918

Documentation IZAΨMOD v3.0: The IZA Policy Simulation Model

Loeffler, Max; Peichl, Andreas; Pestel, Nico; Siegloch, … - Institute for the Study of Labor (IZA) - 2014

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components:...

Persistent link: https://www.econbiz.de/10010990920

Exporting and Labor Demand: Micro-Level Evidence from Germany

Lichter, Andreas; Peichl, Andreas; Siegloch, Sebastian - Institute for the Study of Labor (IZA) - 2013

exporting on firms' labor demand. Using rich, administrative linked employer-employee panel data from Germany, we explicitly …

Persistent link: https://www.econbiz.de/10010885180

Why Did Self-Employment Increase so Strongly in Germany?

Fritsch, Michael; Kritikos, Alexander S.; Sorgner, Alina - Institute for the Study of Labor (IZA) - 2015

Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany. …

Persistent link: https://www.econbiz.de/10011271989

Do Entrepreneurs Really Earn Less?

Sorgner, Alina; Fritsch, Michael; Kritikos, Alexander S. - Institute for the Study of Labor (IZA) - 2014

Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …

Persistent link: https://www.econbiz.de/10011094088