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Private retirement savings in Germany : the structure of tax incentives and annuitization
Fehr, Hans; Habermann, Christian - 2008
The present paper studies the growth, welfare and efficiency consequences of the recent introduction of tax-favored retirement accounts in Germany in a general equilibrium overlapping generations model with idiosyncratic lifespan and labor income uncertainty. We focus on the implicit...
Persistent link: https://www.econbiz.de/10011633491
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Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - 2009
Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to...
Persistent link: https://www.econbiz.de/10011636264
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Reforming family taxation in Germany : labor supply vs. insurance effects
Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10010231591
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Introducing family tax splitting in Germany : how would it affect the income distribution, work incentives and household welfare?
Steiner, Viktor; Wrohlich, Katharina - 2007 - This version: 05/09/2007
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431
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The benefits and problems of linking micro and macro models : evidence from a flat tax analysis
Peichl, Andreas - 2009
Microsimulation (MS) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. Their combination allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation analysis and to illustrate the...
Persistent link: https://www.econbiz.de/10011635022
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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
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Offshoring, tasks, and the skill-wage pattern
Baumgarten, Daniel; Geishecker, Ingo; Görg, Holger - 2010
The paper investigates the relationship between offshoring, wages, and the ease with which individuals' tasks can be offshored. Our analysis relates to recent theoretical contributions arguing that there is only a loose relationship between the suitability of a task for offshoring and the...
Persistent link: https://www.econbiz.de/10008825071
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Labor market effects of international outsourcing : how measurement matters
Horgos, Daniel - 2007
As regards labor market effects of International Outsourcing, empirical studies have difficulties in confirming … outsourcing indices and applying a panel data estimation of the effects on the within industries' wage gap in Germany, theory and …
Persistent link: https://www.econbiz.de/10011631115
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Do labour market institutions matter? : micro-level wage effects of international outsourcing in three European countries
Geishecker, Ingo; Görg, Holger; Munch, Jakob Roland - 2008
This paper studies the impact of outsourcing on individual wages in three European countries with markedly different … and construct comparable measures of outsourcing at the industry level, distinguishing outsourcing by broad region …. Estimating the same specification on different data show that there are some interesting differences in the effect of outsourcing …
Persistent link: https://www.econbiz.de/10011631738
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International outsourcing and wage rigidity : a formal approach and first empirical evidence
Horgos, Daniel - 2009
International Outsourcing effects on labor markets are mostly analyzed within flexible wage settings. Using a modern … analyze microeconomic German panel data, results show that International Outsourcing significantly increases low skilled … International Outsourcing but inflexible labor market institutions instead should be blamed for harming low skilled labor. …
Persistent link: https://www.econbiz.de/10011634413