Publikationen mit SOEP-Daten: SOEPlit

Einfach ist nicht immer gerecht: eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer

In diesem Beitrag analysieren wir den aktuellen Einkommensteuervorschlag von Paul Kirchhof im Hinblick auf Zielkonflikte zwischen Steueraufkommen, Verteilungswirkungen und Effizienzgesichtspunkten. Wir kommen zu dem Ergebnis, dass der aktuelle Kirchhof-Vorschlag politisch kaum durchsetzbar sein dürfte, da von ihm problematische Auswirkungen auf Staatshaushalt und Einkommensverteilung zu erwarten sind. ...

Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben

Das deutsche Einkommenssteuerrecht ist zu komplex und zu intransparent. Zahlreiche Reformkonzepte wurden in den vergangenen Jahren öffentlich diskutiert. Allerdings ist es bisher nicht gelungen, den bestehenden Zielkonflikt zu überwinden und positive Beschäftigungs- und Verteilungswirkungen bei einem neutralen Effekt auf den Staatshaushalt zu erzielen. Ein Problem der bisher gemachten Vorschläge ist, ...

Documentation IZAΨMOD v3.0: The IZA Policy Simulation Model

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on the budget of the individual household. ...

Validating Structural Labor Supply Models

Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity assumptions. In this paper, we open the black box and show how these assumptions affect the statistical fit of ...

Structural Labor Supply Models and Wage Exogeneity

There is still considerable dispute about the magnitude of labor supply elasticities. While differences in micro and macro estimates are recently attributed to frictions and adjustment costs, we show that relatively low labor supply elasticities derived from microeconometric models can also be explained by modeling assumptions with respect to wages. Specifically, we estimate 3,456 structural labor ...

The Sensitivity of Structural Labor Supply Estimations to Modeling Assumptions

There is still considerable dispute about the magnitude of labor supply elasticities. While differences in estimates especially between micro and macro models are recently attributed to frictions and adjustment costs, we show that the variation in elasticities derived from structural labor supply models can also be explained by modeling assumptions. Specifically, we estimate 3,456 different models ...

Armut von Flüchtlingen

Employment transitions and poverty dynamics in Europe: Exit from poverty or working poor?

Welfare States, Labour Market Institutions and the Working Poor: A Comparative Analysis of 20 European Countries

This article regards the incidence of in-work poverty and how it is reduced by the payment of social transfers in 20 European countries. It combines a micro- and a macro-level perspective in two-level models. The basis for the analysis is micro-data from the EU Statistics on Income and Living Conditions (EU-SILC) 2005 and macro-data from sources such as the OECD and Eurostat. The broad comparative ...

Wer nicht fragt, bleibt dumm" (Interview mit Nico A. Siegel)