In the empirical literature on labour supply, several static models are developed to incorporate constraints on working hours. These models do not address to what extent working hours are constrained within jobs, and to what extent working hours can be adjusted by means of changing employer. The...

Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority...

Dieser Beitrag analysiert die fiskalischen Gesamtwirkungen der Zuwanderung nach Deutschland mit Hilfe der demographisch basierten langfristigen Budgetmethode der Generationenbilanzierung. Für den Bestand der Einheimischen und Zuwanderer wird der Gegenwartswert der individuell über den...

In May 2001, Germany adopted a fundamental pension reform cutting back public pensions and introducing personal pension accounts. The paper critically reviews the reform decisions and evaluates their long-term viability. It is shown that the adjustment of the Public Pension Scheme misses the...

Der Beitrag untersucht die Bedeutung von Zuwanderung für die langfristige Entwicklung öffentlicher Haushalte in Deutschland. Mit Hilfe der Generationenbilanzierung werden die Nettosteuerzahlungen von Zuwanderern von ihrer Ankunft im Aufnahmeland bis an ihr Lebensende geschätzt. Wenn künftige...

The paper employs generational accounting to analyze the intertemporal fiscal impact of immigration to Germany. Generational accounts for native and alien residents are distinguished to assess what might be the lifetime net tax payments of prospective immigrants after arrival. Supposed future...