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In this paper a new method to estimate the equivalence scale elasticity using individual panel data on income … respondents to be controlled. The approach gives straightforward evidence: Obviously there is an optimal elasticity at which …
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This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses...
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