-
In:
WZB-Mitteilungen
(1999), 84/99, 29-33
| Forschungsschwerpunkt Sozialer Wandel
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Ludwig Boltzmann Institut,
1994,
(Forschungsbericht Nr. 9411)
| Michael F. Förster
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Paris:
OECD,
2000,
(Labour Market and Social Policy - Occasional Papers No. 42)
| Michael F. Förster
-
Paris:
OECD,
2005,
(OECD Social, Employment and Migration Working Papers No. 22)
| Michael F. Förster, Marco Mira d'Ercole
-
In:
Peter Krause, Gerhard Bäcker, Walter Hanesch ,
Combating Poverty in Europe: The German Welfare Regime in Practice
Aldershot: Ashgate
169-198
| Michael F. Förster, Mark Pearson
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Berlin/Gütersloh:
Bertelsmann Stiftung,
2008,
| Forum Demographischer Wandel in Zusammenarbeit mit der Bertelsmann Stiftung
-
This paper addresses the question of the institutional flexibility of three major European welfare states. Using Data from the second and fifth wave of the Luxembourg Income Study (LIS), we measure first how effectively the German, British and Italian welfare state have responded to changes in their country-specific poverty risks profile. Further, we apply a macro-simulation to evaluate the performance ...
Luxembourg:
Luxembourg Income Study (LIS),
2008,
(Luxembourg Income Study Working Paper No. 501)
| Matteo Foschi, Martin Schommer
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We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a portfolio choice model that allows for tax sheltering, we show that lower tax rates may increase investment in entrepreneurial equity at the intensive margin, but decrease it at the extensive margin. Using German panel data, we identify tax effects on the portfolio ...
In:
International Tax and Public Finance
27 (2020), 6, 1321-1363
| Frank M. Fossen, Ray Rees, Davud Rostam-Afschar, Viktor Steiner
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Berlin:
DIW Berlin,
2007,
(SOEPpapers 29)
| Frank M. Fossen
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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, 179-218
| Frank M. Fossen