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In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...
Persistent link: https://www.econbiz.de/10010260709
wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
Persistent link: https://www.econbiz.de/10010260711
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10010260836
basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …
Persistent link: https://www.econbiz.de/10010260894
system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated on pre …
Persistent link: https://www.econbiz.de/10010260908
Denmark, Germany, Italy and the United Kingdom, which represent four distinct ?institutional regimes?, we estimate the short …
Persistent link: https://www.econbiz.de/10010260912
-Modelle existieren auch in Deutschland schon seit längerem und wurden im Zuge der jüngsten Arbeitsmarktreformen ausgeweitet. Diese haben … reichen, haben die weiterführende Reform des Niedriglohnsektors in Deutschland zum Ziel. In diesem Beitrag werden die …
Persistent link: https://www.econbiz.de/10010264985
positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
Persistent link: https://www.econbiz.de/10010265011
We estimate the elasticity of enrollment into higher education with respect to the amount of means tested student aid (BAfoeG) provided by the federal government using the German Socioeconomic Panel (SOEP). Potential student aid is derived on the basis of a detailed taxbenefit microsimulation...
Persistent link: https://www.econbiz.de/10010265021
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10010265036