-
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
-
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
-
Externe Monographien
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity of the effective corporate ...
Paderborn:
Arqus,
2009,
25 S.
(arqus Diskussionsbeiträge zur Quantitativen Steuerlehre ; 61)
| Nadja Dwenger, Viktor Steiner
-
SOEPpapers 185 / 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of a tax reform targeted at low ...
2009| Peter Haan, Victoria Prowse
-
Diskussionspapiere 877 / 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non- separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of a tax reform targeted at low ...
2009| Peter Haan, Victoria Prowse
-
Diskussionspapiere 935 / 2009
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer system which differs by employment state and number of children. To this end we simulate in detail the effects ...
2009| Peter Haan, Katharina Wrohlich
-
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
-
Diskussionspapiere 855 / 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity of the effective corporate ...
2009| Nadja Dwenger, Viktor Steiner
-
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
-
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