In this paper we exploit a cohort specific pension reform to estimate the causal employment effect of changes in the financial incentives to retire. In particular we analyze the effect of the introduction of pension deductions for early retirement on female employment. For the empirical analysis we use high-quality administrative data from the German Federal Pension Insurance (VSKT) and find...
Barbara Engels, Johannes Geyer, Peter Haan
Genf, Schweiz,
22.08.2016
- 26.08.2016| 31st Annual Congress of the European Economic Association: EEA 2016
Peter Haan, Luke Haywood, Ulrich C. Schneider
Lake Tahoe, USA,
09.08.2016
- 11.08.2016| Entrepreneurship, Innovation and Public Policy: 72nd Annual Congress of the International Institute of Public Finance (IIPF 2016)
Peter Haan, Daniel Kemptner, Victoria Prowse
Berlin,
22.06.2016
- 23.06.2016| SOEP 2016: 12th International German Socio-Economic Panel User Conference
Barbara Engels, Johannes Geyer, Peter Haan
Wien, Österreich,
17.09.2015
- 18.09.2015| 9th European Workshop on Labour, Health and Education under Demographic Change
Martin Simmler, Peter Haan
Münster,
06.09.2015
- 09.09.2015| Ökonomische Entwicklung – Theorie und Politik: Jahrestagung des Vereins für Socialpolitik 2015
In this paper, we analyze how life expectancy-driven redistribution of income through a defined pension benefit system impacts on inequality in annual consumption. Our analysis combines a methodology that quantifies life expectancy-driven redistribution through the pension system with a structural life-cycle model in which labor supply, retirement and consumption decisions respond to changes in...
Peter Haan, Daniel Kemptner, Victoria Prowse
Mannheim,
24.08.2015
- 27.08.2015| 30th Annual Congress of the European Economic Association: EEA 2015
In this paper, we analyze how income taxes, transfer programs and the pension system affect inequality in lifetime income. Importantly, we consider pre-retirement and post-retirement income and thereby we extend the previous literature on lifetime inequality, which has only considered income received before retirement. We use a dynamic structural life-cycle model to derive trajectories of earnings...
Daniel Kemptner, Peter Haan, Victoria Prowse
Dublin, Irland,
20.08.2015
- 23.08.2015| Taxation in a Global Economy: 71st Annual Conference of the International Institute of Public Finance (IIPF 2015)
The disappearance of capital income from the income tax base in many countries poses a major challenge to the comparability of top income share series based on income tax statistics both over time and between countries. First, we extend the existing German series including capital gains to 2010. Second, we derive three homogeneous series by simulating legislative definitions of capital income...
Martin Simmler, Peter Haan
Dublin, Irland,
20.08.2015
- 23.08.2015| Taxation in a Global Economy: 71st Annual Conference of the International Institute of Public Finance (IIPF 2015)
We specify and estimate a dynamic structural life-cycle model of labor supply, retirement and savings decisions of single-adult and couple households. Drawing on our model, we study the interplay between family labor supply and public insurance mechanisms. By including family labor supply, we recognize that the incentive effects and optimal design of publicinsurance programs may be impacted by a...
Peter Haan, Victoria Prowse
Toulouse, Frankreich,
25.08.2014
- 29.08.2014| 29th Annual Congress of the European Economic Association: EEA 2014