Showing 1 - 10 of 329
Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period 1993 -...
Persistent link: https://www.econbiz.de/10011301383
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/10011600982
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/10008754944
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011600690
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10005017431
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011314549
Wenn es um die Frage der Vereinbarkeit von Familie und Beruf geht, wird meist die Betreuungsproblematik von erwerbswilligen und erwerbstätigen Müttern mit Kleinkindern betrachtet. Diese Analysen zeigen jedoch, dass ein Ausbau der Betreuung von Schulkindern in Deutschland ähnliche Effekte...
Persistent link: https://www.econbiz.de/10010317555
Wenn es um die Frage der Vereinbarkeit von Familie und Beruf geht, wird meist die Betreuungsproblematik von erwerbswilligen und erwerbstätigen Müttern mit Kleinkindern betrachtet. Diese Analysen zeigen jedoch, dass ein Ausbau der Betreuung von Schulkindern in Deutschland ähnliche Effekte...
Persistent link: https://www.econbiz.de/10011128990
This study investigates how the duration of child care leave taken by mothers and fathers relates to changes in couples' division of housework and child care after postnatal labour market return in Germany. It explores whether take-up of child care related leave may impact the gender division of...
Persistent link: https://www.econbiz.de/10011439784
Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to...
Persistent link: https://www.econbiz.de/10011600884