Topic Inequality

Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these proposals on the income distribution and on work incentives is based on a behavioral micro-simulation model ...

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001

Safety Net Still in Transition: Labour Market Incentive Effects of Extending Social Support in Poland

As SIMPL as That: Introducing a Tax-Benefit Microsimulation Model for Poland

Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte

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, and increasing inequality increases redistribution. However, under different assumptions about the economic environment, ...

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 ...

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase in overall inequality of market ...

The Microeconometric Estimation of Treatment Effects: An Overview

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 ...