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285 Ergebnisse, ab 251

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

Bonn: IZA, 2008, 32 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 3491)
| Kai-Uwe Müller, Viktor Steiner
Diskussionspapiere 767 / 2008

Effective Taxation of Top Incomes in Germany, 1992 - 2002

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base erosion and significant reductions of top ...

2008| Stefan Bach, Giacomo Corneo, Viktor Steiner
Diskussionspapiere 791 / 2008

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

In view of rising wage inequality and increasing poverty, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal minimum wage of € 7.5 per hour on the basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax-benefit system ...

2008| Kai-Uwe Müller, Viktor Steiner
DIW Wochenbericht 22 / 2008

Mindestlohn kein geeignetes Instrument gegen Armut in Deutschland

Ein Argument für die Einführung eines gesetzlichen Mindestlohnes in Deutschland ist die Verringerung von Armut der arbeitenden Bevölkerung. Eine aktuelle Studie des DIW Berlin untersucht die Verteilungswirkungen eines bundesweiten Mindestlohnes von 7,50 Euro auf Löhne und Haushaltseinkommen. Obwohl seine Einführung mit einem erheblichen Anstieg der Bruttolöhne im unteren Bereich verbunden wäre, ist ...

2008| Kai-Uwe Müller, Viktor Steiner

Safety Net Still in Transition: Labour Market Incentive Effects of Extending Social Support in Poland

Bonn: IZA, 2007, 36 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 3157)
| Peter Haan, Michal Myck
SOEPpapers 44 / 2007

Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these proposals on the income distribution and on work incentives is based on a behavioral micro-simulation model ...

2007| Viktor Steiner, Katharina Wrohlich

As SIMPL as That: Introducing a Tax-Benefit Microsimulation Model for Poland

Bonn: IZA, 2007, 51 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 2988)
| Olivier Bargain, Leszek Morawski, Michal Myck, Mieczyslaw Socha

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001

Bonn: IZA, 2007, 27 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 2723)
| Stefan Bach, Giacomo Corneo, Viktor Steiner
SOEPpapers 29 / 2007

Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting ...

2007| Frank M. Fossen
285 Ergebnisse, ab 251