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microdata level. We show the performance and relevance of our extension by introducing a pure labor supply side reform, the … workfare concept, in Germany and simulating the labor market outcome of the reform. We find that demand effects offset about 25 … percent of the positive labor supply effect of the policy reform. …
Persistent link: https://www.econbiz.de/10008754949
-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax reform on the budget …
Persistent link: https://www.econbiz.de/10008457144
-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on …
Persistent link: https://www.econbiz.de/10010990920
We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...
Persistent link: https://www.econbiz.de/10010721291
We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...
Persistent link: https://www.econbiz.de/10011128857
We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...
Persistent link: https://www.econbiz.de/10011128972
We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...
Persistent link: https://www.econbiz.de/10010983206
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005566693
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005069032
In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...
Persistent link: https://www.econbiz.de/10010702001