Schneider, Hilmar; Bonin, Holger - In: Zeitschrift für ArbeitsmarktForschung - Journal for … 38 (2005) 4, pp. 475-492
The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated using data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, including behavioral...