by a redistribution within the social insurance funds. Such redistribution, however, contradicts the equivalence … want to redistribute funds in the statutory pension insurance system, they should readjust the redistribution to make it …

reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using …In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a … significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax …

In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a … significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster … behavioral effects of the tax reform on the labor supply of married and cohabiting women over time. Using the Markov chain …