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Referierte Aufsätze Web of Science
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crisis is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the political agenda in Germany. We use survey data from the German Socio-Economic Panel (SOEP) and estimate the net wealth distribution ...
In:
Fiscal Studies
35 (2014), 1, S. 67-89
| Stefan Bach, Martin Beznoska, Viktor Steiner
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Referierte Aufsätze Web of Science
Using a sample of Europeans aged 50+ from 12 countries in the Survey of Health, Ageing and Retirement in Europe (SHARE), we analyse the role of poor material conditions as a determinant of changes in health over a four- to five-year period. We find that poverty defined with respect to relative income has no effect on changes in health. However, broader measures of poor material conditions, such as ...
In:
Social Science & Medicine
116 (2014), S. 202-210
| Maja Adena, Michal Myck
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Referierte Aufsätze Web of Science
The role and influence of the finance minister within the cabinet are discussed with increasing prominence in the theoretical literature on the political economy of budget deficits. It is generally assumed that the spending ministers can enhance their reputation purely with new or more extensive expenditure programs, whereas it is the sole interest of the finance minister to balance the budget. Using ...
In:
European Journal of Political Economy
34 (2014), S. 390-408
| Beate R. Jochimsen, Sebastian Thomasius
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Referierte Aufsätze Web of Science
We examine moonlighting by politicians in Germany. In July 2007, the German Supreme Court adjudicated that members of parliament (MPs) have to publish details of their outside earnings. Using panel data models, we investigate how outside earnings are correlated with absence and parliamentary activity. The results do not indicate that outside earnings are correlated with absence rates and speeches; ...
In:
European Journal of Political Economy
36 (2014), S. 147-157
| Felix Arnold, Björn Kauder, Niklas Potrafke
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Referierte Aufsätze Web of Science
Various studies interpret the positive correlation between income risk and wealth as evidence of significant precautionary savings. However, these high estimates emerge from pooling non-entrepreneurs and entrepreneurs, without controlling for heterogeneity. This article provides evidence for Germany based on representative panel data that includes private wealth balance sheets. Entrepreneurs, who face ...
In:
Oxford Bulletin of Economics and Statistics
75 (2013), 4, S. 528¿555
| Frank M. Fossen, Davud Rostam-Afschar
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Referierte Aufsätze Web of Science
The introduction, abolition and subsequent re-introduction of the minimum wage in the German electrical trade gave rise to series of natural experiments, which are used to study minimum wage effects. We find similar impacts in all three cases on wages, employment and the receipt of public welfare benefits. Average wages are raised by the minimum wage in East Germany, but there is almost no evidence ...
In:
German Economic Review
14 (2013), 3, S. 316-348
| Bernhard Boockmann, Raimund Krumm, Michael Neumann, Pia Rattenhuber
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Referierte Aufsätze Web of Science
Mit der Einführung des Elterngeldes im Jahr 2007 beabsichtigte die Bundesregierung die Bedingungen für Familien mit jungen Kindern zu verbessern. Die neue familienpolitische Leistung hatte mehrere Ziele, von denen in diesem Beitrag drei zentrale untersucht werden: Zum Ersten sollte für Eltern in der Frühphase der Elternschaft ein Schonraum geschaffen werden. Zum Zweiten ist es ein erklärtes Ziel des ...
In:
Zeitschrift für Familienforschung
25 (2013), 2, S. 193-211
| Johannes Geyer, Peter Haan, C. Katharina Spieß, Katharina Wrohlich
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Referierte Aufsätze Web of Science
We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distributionin Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion intoaccount, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total ...
In:
German Economic Review
14 (2013), 2, S. 115-137
| Stefan Bach, Giacomo Corneo, Viktor Steiner
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Referierte Aufsätze Web of Science
We estimate a model of intertemporal male labor supply behavior which explicitly accounts for the effect of income taxation and the transfer system. Moreover, we model the demand-side driven rationing risk that prevents agents from choosing the optimal labor supply state. Our results show that elasticities derived in an unconstrained pure choice model are significantly higher compared to a model with ...
In:
Empirical Economics
44 (2013), 2, S. 661-683
| Peter Haan, Arne Uhlendorff
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Referierte Aufsätze Web of Science
Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for ...
In:
Baltic Journal of Economics
13 (2013) 2, S. 59-83
| Michal Myck, Anna Kurowska, Michal Kundera