Bütler, Monika; Deuchert, Eva; Lechner, Michael; … - In: IZA journal of labor policy 4 (2015), pp. 1-18
Disability insurance (DI) beneficiaries lose part or all of their benefits if earnings exceed certain thresholds ("cash-cliffs"). This implicit taxation is considered the prime reason for the low number of beneficiaries who expand work and reduce benefit receipt. We analyse a conditional cash...