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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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How do wage earners respond to a large kink? : evidence on earnings and deduction behavior from Austria

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provide a new estimate for the deduction elasticity. In sum, our results suggest that distinguishing between earnings and …

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Earnings responses to social security contributions

Neumann, Michael - 2015

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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Household savings decision and income uncertainty

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