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Topic Inequality

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154 results, from 151
  • SOEPpapers 29 / 2007

    Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

    Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting ...

    2007| Frank M. Fossen
  • Externe referierte Aufsätze

    The Microeconometric Estimation of Treatment Effects: An Overview

    In: Allgemeines Statistisches Archiv 90 (2006), 1, S. 199-215 | Marco Caliendo, Reinhard Hujer
  • Diskussionspapiere 532 / 2005

    Top Incomes and Top Taxes in Germany

    We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...

    2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Diskussionspapiere 503 / 2005

    Voting, Inequality, and Redistribution

    This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner; if the median is poorer than average, redistribution is from rich to poor. Increasing inequality increases redistribution. However, under different assumptions about the economic environment, redistribution ...

    2005| Rainald Borck
154 results, from 151