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Elterngeld führt im zweiten Jahr nach Geburt zu höherer Erwerbsbeteiligung von Müttern

Geyer, Johannes; Haan, Peter; Spieß, C. Katharina; … - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 9, pp. 3-10

niedrigen Einkommen und für Mütter in Ostdeutschland. -- labor supply ; parental leave ; policy evaluation …

Persistent link: https://www.econbiz.de/10010079362

Una aproximación a la construcción de un indicador de pobreza multidimensional : cuáles son los focos de riesgo en España?

Poza Lara, Carlos; Fernández Cornejo, José Andrés - In: Revista de métodos cuantitativos para la economía y … 10 (2010), pp. 43-72

subjective part, which incorporate various dimensions such as income, employment, leisure and housing. The results are presented …

Persistent link: https://www.econbiz.de/10009957381

¿Qué factores explican la pobreza multidimensional en España? . una aproximación a través de los modelos de ecuaciones estructurales

Poza Lara, Carlos; Fernández Cornejo, José Andrés - In: Revista de métodos cuantitativos para la economía y … 12 (2011), pp. 81-110

The aim of this study is to present the most important factors that explain multidimensional poverty in Spain, highlighting the relationships between the explanatory elements themselves in the spirit of enhancing the effects of poverty policy. For this purpose, we have designed a Structural...

Persistent link: https://www.econbiz.de/10009957391

Automatic stabilization and discretionary fiscal policy in the financial crisis

Dolls, Mathias; Fuest, Clemens; Peichl, Andreas - In: IZA Journal of Labor Policy 1 (2012), pp. 1-19

This paper investigates the relationship between the magnitude of automatic stabilizers in the tax and transfer systems of 19 EU countries and the US, and discretionary fiscal stimulus packages passed by these countries during the recent economic crisis. In particular, we ask whether countries...

Persistent link: https://www.econbiz.de/10010082271

Activation and employment support policies in OECD countries : an overview of current approaches

Immervoll, Herwig; Scarpetta, Stefano - In: IZA Journal of Labor Policy 1 (2012), pp. 1-22

policy areas. We argue that an effective policy strategy rests on a finely tuned balance between income support, work …

Persistent link: https://www.econbiz.de/10010118879

Subsidios a hogares para inducir adopción de tecnologías de combustión de leña más eficiente y menos contaminantes : simulación para el caso de Temuco y Padre Las Casas

Gómez, Walter; Yep, Sue; Chávez, Carlos - In: Estudios de economía 40 (2013) 1, pp. 21-52

We study the effect of a household subsidy to induce the adoption of more efficient and less polluting wood combustion technologies. We compare, through numerical simulations, several subsidy designs with respect to the impact on aggregate emissions, costs, and cost-effectiveness indicators. Two...

Persistent link: https://www.econbiz.de/10010160824

The individual taxpayer utility function with tax optimization and fiscal fraud environment

Pankiewicz, Paweł - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 3, pp. 52-58

In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...

Persistent link: https://www.econbiz.de/10009959720

Personenverkehr in Deutschland : mobil bei hohen Kosten

Kunert, Uwe; Radke, Sabine - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 24, pp. 3-12

Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...

Persistent link: https://www.econbiz.de/10010079415

Testing taxpayers´ cognitive abilities : survey-based evidence

Massarrat-Mashhadi, Nima; Sielaff, Christian - In: International journal of economic sciences and applied … 5 (2012) 1, pp. 7-22

tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by … capability of taxpayers to accurately calculate income tax liability. For tax policy, there is also a need to determine how … erroneous calculated effective tax rates could be helpful to design a more effective income tax system. -- tax complexity …

Persistent link: https://www.econbiz.de/10010009006

Optimal tax burden and budget system : the factor of macroeconomical stabilization

Abuselidze, George - In: Journal of applied finance & banking 2 (2012) 6, pp. 121-130

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

Persistent link: https://www.econbiz.de/10010118420