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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
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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
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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
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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
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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
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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
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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
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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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The impact of short- and long-term participation tax rates on labor supply
Bartels, Charlotte; Pestel, Nico - 2015
up work. Using German microdata over the period 1993 - 2010 we find that recent reforms in Germany increased work …
Persistent link: https://www.econbiz.de/10011299149
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...
Persistent link: https://www.econbiz.de/10011791708