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Deutschland nicht zu substantiellen Beschäftigungsverlusten führen. Unsere Simulationsrechnung zeigt, dass bei einem Mindestlohn … Erklärungsmodelle noch die große Anzahl empirischer Arbeiten aus anderen Ländern die Hoffnung rechtfertigen, der Mindestlohn würde in … dem Mindestlohn ihre erklärten Ziele einer erhöhten Verteilungsgerechtigkeit und der Entlastung der öffentlichen Haushalte …
Persistent link: https://www.econbiz.de/10010252836
Lebenslaufs werden verbesserte Fragen zum Einkommen, Sparen und Vermögen sowie auch psychologische Konstrukte eine zentrale Rolle … Art von Service, der in Deutschland bislang nicht vorgehalten wird, notwendig (Beratung von Spezial-Erhebungen; ggf …
Persistent link: https://www.econbiz.de/10011634367
Do minimum wages reduce in-work-poverty and wage inequality? Or can alternative policies do better? We evaluate theses issues for the exemplary case of Germany that suffers from high unemployment among low-skilled workers and rising wage dispersion at the bottom of the wage distribution. We...
Persistent link: https://www.econbiz.de/10003803539
This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due to falling labor incomes among the bottom 50% and...
Persistent link: https://www.econbiz.de/10015207518
This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due to falling labor incomes among the bottom 50% and...
Persistent link: https://www.econbiz.de/10015137790
A large literature has documented top income share series based on income tax statistics using the common methodology established by Piketty (2001, 2003). The disappearance of capital income from the income tax base in many countries poses a major challenge to the comparability of these series...
Persistent link: https://www.econbiz.de/10010429894
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de/10015329694
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009762793
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009740285
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10011428676