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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 - 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/10010416208
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Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk
Krueger, Dirk; Ludwig, Alexander - 2018
We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private precautionary saving. For logarithmic utility...
Persistent link: https://www.econbiz.de/10011816301
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Reforming social welfare in Germany : an applied general equilibrium analysis
Boeters, Stefan; Gürtzgen, Nicole; Schnabel, Reinhold - 2003
This paper analyses the effects of a social assistance reform in Germany. In contrast to studies which are based on … reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour …
Persistent link: https://www.econbiz.de/10011448867
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An unconditional basic income in the family context : labor supply and distributional effects
Horstschräer, Julia; Clauss, Markus; Schnabel, Reinhold - 2010
In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...
Persistent link: https://www.econbiz.de/10008702213
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The optimal choice of a reference standard for income comparisons : indirect evidence from immigrants’ return visits
Stichnoth, Holger - 2009
; Germany …
Persistent link: https://www.econbiz.de/10003857716
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Intrinsic work motivation and pension reform acceptance
Heinemann, Friedrich; Hennighausen, Tanja; Moessinger, … - 2011
Although demographic change leaves pay-as-you-go pension systems unsustainable, reforms, such as a higher pension age, are highly unpopular. This contribution looks into the role of intrinsic motivation as a driver for pension reform acceptance. Theoretical reasoning suggests that this driver...
Persistent link: https://www.econbiz.de/10009162092
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Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between...
Persistent link: https://www.econbiz.de/10011441122
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Do savings increase in response to salient information about retirement and expected pensions?
Dolls, Mathias; Doerrenberg, Philipp; Peichl, Andreas; … - 2016
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system to study this question. As of 2004, the German pension authority started to send out annual letters providing detailed and comprehensible information about the pension system...
Persistent link: https://www.econbiz.de/10011535690
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Zur Effizienz der ehe- und familienbezogenen Leistungen in Deutschland im Hinblick auf soziale Sicherungs- und Beschäftigungsziele
Bonin, Holger; Schnabel, Reinhold; Stichnoth, Holger - 2014
Der Beitrag vergleicht die Effizienz von zehn zentralen familienpolitischen Leistungen in Deutschland hinsichtlich der …
Persistent link: https://www.econbiz.de/10010341806
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Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer; Spengel, Christoph - 2015
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … nicht geändert. Eine Analyse der deutschen Steuerpolitik in der laufenden Legislaturperiode zeigt, dass sich Änderungen …-Mitgliedstaaten, wo die tariflichen Steuersätze immer weiter sinken. Eine quantitative Analyse der effektiven Steuerbelastungen innerhalb …
Persistent link: https://www.econbiz.de/10011339802