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Referierte Aufsätze Web of Science
Optimal tax rules are used to evaluate the optimality of taxation for lone mothers in Germany and Britain. The theoretical model is combined with elasticities derived from the structural estimation of lone mothers' labour supply. For both countries we do not find that in-work credits with marginal tax rates are optimal. However we show that when the government has a low taste for redistribution, out-of-work ...
In:
The Economic Journal
119 (2009), 535, S. 101-121
| Richard Blundell, Mike Brewer, Peter Haan, Andrew Shephard
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Referierte Aufsätze Web of Science
This article extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany Socio-Economic-Panel (SOEP) we show that joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the reservation/market ...
In:
Applied Economics Letters
16 (2009), 9, S. 877-883
| Marco Caliendo, Ludovica Gambaro, Peter Haan
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Referierte Aufsätze Web of Science
While there is little doubt that the probability of poor health increases with age, and that less healthy people face a more difficult situation on the labor market, the precise relationship between facing the risks of health deterioration and labor market instability is not well understood. Using 12 years of data from the German Socio-Economic Panel we study the nature of the relationship between ...
In:
Journal of Health Economics
28 (2009), 6, S. 1116-1125
| Peter Haan, Michal Myck
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Referierte Aufsätze Web of Science
Mit der Unternehmensteuerreform 2008 wird es Personenunternehmen ermöglicht, Gewinne, die im Unternehmen verbleiben sollen, ermäßigt zu besteuern. Werden diese ermäßigt versteuerten Gewinne zu einem späteren Zeitpunkt entnommen, erfolgt eine Nachbelastung in Höhe von 25 % zzgl. Solidaritätszuschlag. Einen kurzfristigen steuerlichen Anreiz zur ermäßigt besteuerten Gewinneinbehaltung gibt es somit auf ...
In:
Betriebswirtschaftliche Forschung und Praxis
61 (2009), 4, S. 422-437
| Michael Broer, Nadja Dwenger
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Referierte Aufsätze Web of Science
This paper analyzes voting on a linear income tax whose proceeds are redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected. Since preferences satisfy neither single peakedness nor single crossing, a voting equilibrium may not exist. When an equilibrium does exist, there are several possible outcomes. There may be 'conventional' equilibria ...
In:
Social Choice and Welfare
32 (2009), 3, S. 439-454
| Rainald Borck
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Referierte Aufsätze Web of Science
Does tax policy affect entrepreneurial choice? We use two tax reforms in Germany as "natural experiments". These reforms reduced the marginal income tax rate for entrepreneurs with income above a certain threshold, with the exception of freelance professionals. The two conditions for belonging to the treatment group allow us to apply a "difference-in-difference-in-difference" identification strategy ...
In:
Empirical Economics
36 (2009), 3, S. 487-513
| Frank M. Fossen, Viktor Steiner
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Referierte Aufsätze Web of Science
We analyze the distribution of market income in Germany in the period 1992 to 2003 on the basis of an integrated dataset that encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase of the Gini coefficient, a substantial drop of median income and a remarkable growth of the income share accruing to the economic elite, which we define as the richest ...
In:
The Review of Income and Wealth
55 (2009), 2, S. 303-330
| Stefan Bach, Giacomo Corneo, Viktor Steiner
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Referierte Aufsätze Web of Science
When potential income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour of or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship are very rare, however. This paper estimates the ex-ante effects of the German tax reform 2000 and of two hypothetical flat-rate tax scenarios on ...
In:
Fiscal Studies
30 (2009), 2, S. 179-218
| Frank M. Fossen
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Referierte Aufsätze Web of Science
The influence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that being an entrepreneur means making risky decisions; hence more risk-averse individuals are less likely to become entrepreneurs. In contrast to previous research, we are able to examine empirically whether the decision of starting a business ...
In:
Small Business Economics
32 (2009), 2, S. 153-167
| Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos
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Referierte Aufsätze Web of Science
[An erratum to this article can be found at http://dx.doi.org/10.1007/s10734-009-9271-4 ]. - School education in Germany is under the responsibility of the federal states and as a consequence average grades differ widely across regions. Since school leavers apply nationwide for admission to university, regional provenance may thus matter a lot for the success probability in the admission process. Using ...
In:
Higher Education
58 (2009), 1, S. 71-80
| Sebastian Braun, Nadja Dwenger