Buetler, Monika; Lechner, Michael; Thiemann, Petra; … - School of Economics and Political Science, Universität … - 2014
Disability insurance (DI) beneficiaries lose some of their benefits if their earnings exceed certain thresholds (“cash-cliffs”). When this reduction is too high, this implicit taxation of earnings is considered to be one of the prime reasons for the low outflow from DI. This paper analyzes a...