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Labor Market Effects of the German Tax Reform 2000
Haan, Peter; Steiner, Viktor - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10010260836
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Intertemporal Labor Supply Effects of Tax Reforms
Haan, Peter - 2007
In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...
Persistent link: https://www.econbiz.de/10010260901
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The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2007
income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …
Persistent link: https://www.econbiz.de/10010260902
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The Impact of Income Taxation on the Ratio Between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2021
income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …
Persistent link: https://www.econbiz.de/10013317213
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Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Steiner, Viktor; Haan, Peter - 2004
income. The relative gains increase with taxable income, thus income inequality is rising. We also find that behavioral …
Persistent link: https://www.econbiz.de/10010260709
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2019
Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o sets inequalities in lifetime earnings, which would otherwise translate into differences in living standards. Based on a life-cycle model, we find that redistribution by taxes...
Persistent link: https://www.econbiz.de/10012108653
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2017
In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …
Persistent link: https://www.econbiz.de/10011780780
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2018
In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …
Persistent link: https://www.econbiz.de/10011795062
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023
Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax-and-transfer system in mitigating such inequalities, which could otherwise lead to disparities in living standards. Utilizing a life-cycle model, we determine that taxes and...
Persistent link: https://www.econbiz.de/10014427523
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023
Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax-and-transfer system in mitigating such inequalities, which could otherwise lead to disparities in living standards. Utilizing a life-cycle model, we determine that taxes and...
Persistent link: https://www.econbiz.de/10014419242