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Arbeitsangebotseffekte des Steuer- und Transfersystems in der Bundesrepublik Deutschland / Labour Supply Effects of the Tax and Benefit System in the Federal Republic of Germany
Wagenhals, Gerhard - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 2, pp. 191-213
married women. It is based on a comprehensive microsimulation model for individual income taxes, social security contributions …
Persistent link: https://www.econbiz.de/10014608760
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Die Berücksichtigung von Kindern in den Sozialversicherungen: Reformvorschläge auf dem Prüfstand
Kochskämper, Susanna - In: Zeitschrift für Wirtschaftspolitik 64 (2015) 3, pp. 287-302
Abstract How to treat families within the German pay-as-you-go financed social insurance systems - this question is repeatedly discussed. A closer look on the statutory pension scheme as well as the statutory health insurance and the care insurance scheme reveals indeed, that people without...
Persistent link: https://www.econbiz.de/10014630833
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Finnischer Tangotanztourismus als verkörperter Raum in einer „Kultur der Schweigsamkeit“
Thimm, Tatjana - In: Zeitschrift für Tourismuswissenschaft 14 (2022) 2, pp. 164-183
Zusammenfassung In diesem Beitrag wird der finnische Tangotanztourismus unter Berücksichtigung des Konzeptes des verkörperten Raumes (Low 2003) und des Raumverständnisses von Lefebvre (1991) auf den vielschichtig miteinander verbundenen Ebenen von Körper, Kultur und Raum analysiert. Die...
Persistent link: https://www.econbiz.de/10014624590
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Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax...
Struch, Georg - In: Jahrbücher für Nationalökonomie und Statistik 232 (2012) 5, pp. 567-588
Summary The present paper investigates potential fiscal and distributional effects which emerge due to four reform scenarios on the German income tax rate. The analysis is based on a static simulation model for the German tax system using income tax micro-data. The data shows that changing the...
Persistent link: https://www.econbiz.de/10014609415
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Zu den rentenpolitischen Plänen im Koalitionsvertrag 2018 von CDU, CSU und SPD: Konsequenzen, Finanzierungsoptionen und Reformbedarf
Holtemöller, Oliver; Schult, Christoph; Zeddies, Götz - In: Zeitschrift für Wirtschaftspolitik 67 (2018) 3, pp. 247-265
Abstract In the coalition agreement from February 7, 2018, the new German federal government drafts its public pension policy, which has to be evaluated against the background of demographic dynamics in Germany. In this paper, the consequences of public pensions related policy measures for the...
Persistent link: https://www.econbiz.de/10014630902
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A Local Income and Corporation Tax as an Alternative to the German Local Business Tax
Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307
tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the …
Persistent link: https://www.econbiz.de/10014609097
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Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution
Wagenhals, Gerhard; Buck, Jürgen - In: Jahrbücher für Nationalökonomie und Statistik 229 (2009) 1, pp. 84-102
Summary Existing quantitative studies on the impact of a dual income tax on the German economy usually are based on computable general equilibrium models. They assume one representative household. Their results are sensitive to one behavioral parameter, the labor supply elasticity, which is...
Persistent link: https://www.econbiz.de/10014609223
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Forecasting Behavioural and Distributional Effects of the Bofinger-Walwei Model using Microsimulation
Wiemers, Jürgen; Bruckmeier, Kerstin - In: Jahrbücher für Nationalökonomie und Statistik 229 (2009) 4, pp. 492-511
follows the proposal of Bofinger et al. (2006). We employ a microsimulation model for estimating labour supply as well as …
Persistent link: https://www.econbiz.de/10014609232
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A microsimulation model to measure the impact of the economic crisis on household income
Addabbo, Tindara; García-Fernández, Rosa María; … - In: International Journal of Manpower 37 (2016) 3, pp. 474-493
impact of the economic cycle on households’ living conditions. The purpose of this paper is to propose a microsimulation … makers. Design/methodology/approach – The microsimulation technique developed in this paper is based on a nowcasting approach … statuses of the labour market and the related changes in income. To validate this microsimulation method, the authors apply it …
Persistent link: https://www.econbiz.de/10014784513
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Institutional drivers of land mobility
Geoghegan, Cathal; Kinsella, Anne; O’Donoghue, Catahl - In: Agricultural Finance Review 77 (2017) 3, pp. 376-392
microsimulation approach to compare incomes across farm systems and land use options. Tax and subsidy policies are applied to derive …
Persistent link: https://www.econbiz.de/10014667702