Studie im Auftrag des Bundesministeriums für Wirtschaft und Technologie, Bonn 2012 (35 Seiten)

In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy proposal reduces government budget revenue by 20 billion...

This paper assesses the dynamics of treatment effects arising from variation in the duration of training. We use German administrative data that have the extraordinary feature that the amount of treatment varies continuously from 10 days to 395 days (i.e. 13 months).This feature allows us to...

Bericht im Auftrag der Initiative Neue Soziale Marktwirtschaft, Bonn 2007 (16 Seiten)

The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated on data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, accounting for behavioral...