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Steady-state labor supply elasticities : a survey

Bargain, Olivier; Peichl, Andreas - 2013

supply elasticities for Western Europe and the US. We also investigate the relative contribution of different methodological …, both in the US and in Europe. … choices in explaining the large variation in elasticity size observed across studies. While some recent studies show that …

Persistent link: https://www.econbiz.de/10010194452

Structural labor supply models and wage exogeneity

Löffler, Max; Peichl, Andreas; Siegloch, Sebastian - 2014 - This version: June 24, 2014

There is still considerable dispute about the magnitude of labor supply elasticities. While differences in micro and macro estimates are recently attributed to frictions and adjustment costs, we show that relatively low labor supply elasticities derived from microeconometric models can also be...

Persistent link: https://www.econbiz.de/10010366933

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions …

Persistent link: https://www.econbiz.de/10010416208

An unconditional basic income in the family context : labor supply and distributional effects

Horstschräer, Julia; Clauss, Markus; Schnabel, Reinhold - 2010

In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...

Persistent link: https://www.econbiz.de/10008702213

Short-run fertility effects of parental leave benefits : evidence from a structural model

Stichnoth, Holger - 2014

Based on a structural model of fertility and female labour force supply with unobserved heterogeneity and state dependence, we evaluate the 2007 reform of parental leave benefits in Germany, which replaced a flat, means-tested benefit by a generous earnings-related transfer. The model predicts a...

Persistent link: https://www.econbiz.de/10010416349

Completed fertility effects of family policy measures : evidence from a life-cycle model

Abiry, Raphael; Reuß, Karsten; Stichnoth, Holger - 2014

We estimate a structural life-cycle model of fertility and female labour supply and use it to evaluate the effects of a number of key family policy measures based on data for Germany. Parental leave benefits, child benefits and subsidized childcare are found to have substantial fertility...

Persistent link: https://www.econbiz.de/10010416355

Do hours restrictions matter? : a discrete family labor supply model with endogenous wages and hours restrictions

Wolf, Elke - 1998

The labor supply of West German married and cohabiting couples is analyzed using a discrete choice model. Following van Soest (1995), the labor supply decision is based on a household utility function which is determined by the leisure of the two spouses and net household income. Furthermore,...

Persistent link: https://www.econbiz.de/10011442317

Asymmetric labor-supply responses to wage-rate changes : evidence from a field experiment

Doerrenberg, Philipp; Duncan, Denvil; Löffler, Max - 2016

finding is especially strong on the extensive margin where the elasticity for a wage decrease is twice that for a wage …

Persistent link: https://www.econbiz.de/10011418892

The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

Persistent link: https://www.econbiz.de/10002821875

New economy accounting : why are broad-based stock option plans so attractive?

Hess, Dieter; Luders, Erik - 2000

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for specifically …

Persistent link: https://www.econbiz.de/10011444889