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This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://www.econbiz.de/10012183045
' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using … 26 years of German panel data. We find that the tax effect on subjective well-being is significant and positive when … several possible channels through which taxes affect welfare including public goods, insurance, redistributive taste and tax …
Persistent link: https://www.econbiz.de/10009665536
common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …
Persistent link: https://www.econbiz.de/10009310155
the Hausman estimation approach to discrete-choice models with tax-benefit simulations). Meta-analysis evidence suggests …
Persistent link: https://www.econbiz.de/10010204509