Narrow search
Showing 1 - 10 of 787
Cover Image
The benefits and problems of linking micro and macro models : evidence from a flat tax analysis
Peichl, Andreas - 2009
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10011635022
Cover Image
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10011635029
Cover Image
One Germany, two worlds of housework? : examining single and partnered women in the decade after unification
Geist, Claudia - 2007
-time workers, in particular in East Germany, where women's full-time employment has long been normative. …
Persistent link: https://www.econbiz.de/10011628761
Cover Image
Getting poor to work : three welfare increasing reforms for a busy Germany
Jessen, Robin; Rostam-Afschar, Davud; Steiner, Viktor - 2015
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
Cover Image
Shifting taxes from labor to consumption : efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is …
Persistent link: https://www.econbiz.de/10010241589
Cover Image
Evolution and determinants of rent burdens in Germany
Backhaus, Teresa; Gebers, Kathrin; Schröder, Carsten - 2015
The affordability of housing has become a major topic of discussion in Germany among both social scientists and the …
Persistent link: https://www.econbiz.de/10011441591
Cover Image
Happy taxpayers? : income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009681244
Cover Image
Risky earnings, taxation and entrepreneurial choice : a microeconometric model for Germany
Fossen, Frank M. - 2007
Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I...
Persistent link: https://www.econbiz.de/10011630018
Cover Image
Wie progressiv ist Deutschland? : das Steuer- und Transfersystem im europäischen Vergleich
Peichl, Andreas; Schaefer, Thilo - 2008
When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes … the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax …Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als …
Persistent link: https://www.econbiz.de/10011632243
Cover Image
Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - 2009
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10011636264