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Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - 2006
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...
Persistent link: https://www.econbiz.de/10010267887
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The vanishing bequest tax: the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella - 2007
Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...
Persistent link: https://www.econbiz.de/10010267920
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Reassessing the wage penalty for temps in Germany
Jahn, Elke J. - 2008
As a consequence of the rapid growth of temporary agency employment in Germany, the debate on the poor working conditions of temps, specifically their remuneration, has intensified recently. Using administrative data, the paper shows that the wage gap for German temp workers is rather large and...
Persistent link: https://www.econbiz.de/10010268722
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Estimating the effect of student aid on college enrollment: evidence from a government grant policy reform
Nielsen, Helena Skyt; Sørensen, Torben; Taber, Christopher - 2008
Danish reform. We separately identify the effect of aid from that of other observed and unobserved variables such as parental … income. We exploit the combination of a kinked aid scheme and a reform of the student aid scheme to identify the effect of …
Persistent link: https://www.econbiz.de/10010269155
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The Value of Socialized Medicine: The Impact of Universal Primary Healthcare Provision on Birth and Mortality Rates in Turkey
Cesur, Resul; Güneş, Pınar Mine; Tekin, Erdal; … - 2015
This paper examines the impact of universal, free, and easily accessible primary healthcare on population health as measured by age-specific birth and mortality rates, focusing on a nationwide socialized medicine program implemented in Turkey. The Family Medicine Program (FMP), launched in 2005,...
Persistent link: https://www.econbiz.de/10011345385
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Incarceration and Crime: Evidence from California's Public Safety Realignment Reform
Lofstrom, Magnus; Raphael, Steven - 2013
local crime rates. We assess the effects of a recent reform in California that caused a sharp and permanent reduction in the … state's incarceration rate. We exploit the large variation across California counties in the effect of this reform on county …
Persistent link: https://www.econbiz.de/10010329176
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Single Mothers Working at Night: Standard Work, Child Care Subsidies, and Implications for Welfare Reform
Tekin, Erdal - 2004
Using a data set from the post welfare reform environment (the 1999 National Survey of America?s Families), this paper …
Persistent link: https://www.econbiz.de/10010261782
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Youth Minimum Wage Reform and the Labour Market
Hyslop, Dean; Stillman, Steven - 2004
This paper analyses the effects of a large reform in the minimum wages affecting youth workers in New Zealand since … 2001. Prior to this reform, a youth minimum wage, applying to 16-19 year-olds, was set at 60% of the adult minimum. The … reform had two components. First, it lowered the eligible age for the adult minimum wage from 20 to 18 years, and resulted in …
Persistent link: https://www.econbiz.de/10010261850
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A Conceptual Framework for the Evaluation of Comprehensive Labor Market Policy Reforms in Germany
Fertig, Michael; Kluve, Jochen - 2004
Over the last year the German government has introduced a comprehensive set of labor market policy reforms, the so-called Hartz reforms, which aim at a significant reduction of unemployment. To this end, (a) many of the existing instruments of active labor market policy are modified...
Persistent link: https://www.econbiz.de/10010261856
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How Changes in BenefitsEntitlement Affect Job-Finding : Lessons from the Slovenian "Experiment"
Vodopivec, Milan; van Ours, Jan C. - 2004
In 1998 the Slovenian UI system was drastically reformed. The reform reduced the potential duration of unemployment …
Persistent link: https://www.econbiz.de/10010261927