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1088 results, from 781
  • Research Project

    Studies on Wealth Taxation

    We analyzed the economic impact and institutional issues of wealth taxation (recurrent wealth tax, inheritance and gift tax, local taxes on land and buildings, one-time capital levy, real estate appraisal).

    Recurring Project| Public Economics
  • SOEPpapers 251 / 2009

    Equalizing or Disequalizing Lifetime Earnings Differentials? Earnings Mobility in the EU: 1994-2001

    Do EU citizens have an increased opportunity to improve their position in the distribution of lifetime earnings? To what extent does earnings mobility work to equalize/disequalize longerterm earnings relative to cross-sectional inequality and how does it differ across the EU? Our basic assumption is that mobility measured over a horizon of 8 years is a good proxy for lifetime mobility. We used the ...

    2009| Denisa Maria Sologon, Cathal O'Donoghue
  • SOEPpapers 252 / 2009

    Estimating Income Poverty in the Presence of Missing Data and Measurement Error

    Reliable measures of poverty are an essential statistical tool for public policies aimed at reducing poverty. In this paper we consider the reliability of income poverty measures based on survey data which are typically plagued by missing data and measurement error. Neglecting these problems can bias the estimated poverty rates. We show how to derive upper and lower bounds for the population poverty ...

    2009| Cheti Nicoletti, Franco Peracchi, Francesca Foliano
  • SOEPpapers 254 / 2009

    Accounting for Imputed and Capital Income Flows in Income Inequality Analyses

    Using representative and consistent microdata from the German Socio-Economic Panel Study (SOEP) from 1985-2007, we illustrate that capital income (CI = return on financial investments) and imputed rent (IR = return on investments in owner-occupied housing) have become increasingly important sources of economic inequality in Germany over the last two decades. Whereas the operationalization of CI in ...

    2009| Joachim R. Frick, Markus M. Grabka
  • SOEPpapers 241 / 2009

    Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty

    Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to enter university studies if expected lifetime utility from this choice is greater than that anticipated from ...

    2009| Frank M. Fossen, Daniela Glocker
  • SOEPpapers 238 / 2009

    A Factorial Survey on the Justice of Earnings within the SOEP-Pretest 2008

    In the 2008 Socio-Economic Panel Study (SOEP) Pretest, the factorial survey method was tested for the first time for use in the SOEP longitudinal study. In this paper, we describe the construction and application of the vignette module, which has its origins in the field of justice research and is used in particular in the measurement of income justice. We show that the factorial survey method is applicable ...

    2009| Carsten Sauer, Stefan Liebig, Katrin Auspurg, Thomas Hinz, Andy Donaubauer, Jürgen Schupp
  • SOEPpapers 246 / 2009

    Public versus Private Education with Risky Human Capital

    This paper studies the long-run macroeconomic, distributional and welfare effects of tuition policy and student loans. We therefore form a rich model of risky human capital investment based on the seminal work of Heckman, Lochner and Taber (1998). We extend their original model by variable labor supply, borrowing constraints, idiosyncratic wage risk, uncertain life-span, and multiple schooling decisions. ...

    2009| Fabian Kindermann
  • SOEPpapers 239 / 2009

    Triggers and Determinants of Severe Household Indebtedness in Germany

    Overindebted private households have created economic and political concern. Using measures of relative (over-) indebtedness which relate household income and debt services to different concepts of subsistence levels, this paper investigates whether severe household indebtedness is driven by trigger events such as unemployment, childbirth, divorce, or the death of the partner. Exploiting the panel ...

    2009| Matthias Keese
  • Diskussionspapiere 950 / 2009

    The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany

    In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources ...

    2009| Stefan Bach, Hermann Buslei
  • Refereed essays Web of Science

    Measuring State Dependence in Individual Poverty Histories When there Is Feedback to Employment Status and Household Composition

    This paper argues that the assumption of strict exogeneity, which is usually invoked in estimating models of state dependence with unobserved heterogeneity, is violated in the poverty context as important variables determining contemporaneous poverty status, in particular employment status and household composition, are likely to be influenced by past poverty outcomes. Therefore, a model of state dependence ...

    In: Journal of Applied Econometrics 24 (2009), 7, S. 1095-1116 | Martin Biewen
1088 results, from 781
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