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A Switch from Joint to Individual Taxation Is Welfare Improving

Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …

Persistent link: https://www.econbiz.de/10009368912

Empirical Welfare Analysis in Random Utility Models of Labour Supply

Decoster, André; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010

The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...

Persistent link: https://www.econbiz.de/10008693466

The Effects of Family Policy on Mothers' Labor Supply: Combining Evidence from a Structural Model and a Natural Experiment

Geyer, Johannes; Haan, Peter; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014

Parental leave and subsidized child care are prominent examples of family policies supporting the reconciliation of family life and labor market careers for mothers. In this paper, we combine different empirical strategies to evaluate the employment effects of these policies for mothers in...

Persistent link: https://www.econbiz.de/10010752456

The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply

Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

Persistent link: https://www.econbiz.de/10004963606

Intertemporal Labor Supply Effects of Tax Reforms

Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007

In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...

Persistent link: https://www.econbiz.de/10004963732

Labor Market Effects of the German Tax Reform 2000

Haan, Peter; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005

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/10004963845

'Making Work Pay' in a Rationed Labour Market: The Mini-Job Reform in Germany

Bargain, Olivier; Caliendo, Marco; Haan, Peter; Orsini, … - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005

To tackle mass unemployment and increase participation rates, the German government over recent years has mainly focused on supply side strategies, including 'making work pay' policies. The 2003 Mini-Job reform introduced an extended subsidy of social security contributions for low wage workers....

Persistent link: https://www.econbiz.de/10005068860

Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis

Haan, Peter; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2004

income. The relative gains increase with taxable income, thus income inequality is rising. We also find that behavioral …

Persistent link: https://www.econbiz.de/10005068953

Apply with Caution: Introducing UK-Style In-work Support in Germany

Haan, Peter; Myck, Michal - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2006

based on family income would reinforce the existing work disincentives for secondary earners through joint income taxations …

Persistent link: https://www.econbiz.de/10005069024

Optimal Social Assistance and Unemployment Insurance in a Life-Cycle Model of Family Labor Supply and Savings

Haan, Peter; Prowse, Victoria - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2015

Social Assistance, which provides a permanent universal household income floor, with a minor role for temporary earnings …

Persistent link: https://www.econbiz.de/10011264826