We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

We analyze the labor supply and income effects of a needs-based minimum benefit system (Bedarfsorientierte Mindestsicherung) to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients of...

We analyze the labor supply and income effects of a needs-based minimum benefit system ('Bedarfsorientierte Mindestsicherung') to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...

Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der...

Using information on desired and actual hours of work, we formulate a discrete choice model of constrained labor supply. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities are substantially smaller than those in the...

Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der...

Using information on desired and actual hours of work, we formulate a discrete choice model of constrained labor supply. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities are substantially smaller than those in the...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

We analyze the labor supply and income effects of a needs-based minimum benefit system ("Bedarfsorientierte Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...