Publications Based on SOEP Data: SOEPlit

Incentive and Redistribution Effects of the "Karlsruher Entwurf zur Reform des Einkommensteuergesetzes" - The Case of Married Couples

Incentive and Redistribution Effects of the German Tax Reform 2000

Tax-benefit microsimulation models for Germany: A survey

Microsimulation Modelling of Work-related Expenses: A New Approach

Based on a representative data set of more than 36,000 original tax report extracts, we develop a microsimulation model that calculates the fiscal impact of changes in the area of tax deductible work-related expenses, in particular expenses for travelling from private home to the place of work, in Germany. The new model allows a more accurate estimation of the fiscal impact of changes in the German ...

Implementing a Dual Income Tax in Germany - Effects on Labor Supply and Income Distribution

Existing quantitative studies on the impact of a dual income tax on the German economy usually are based on computable general equilibrium models. They assume one representative household. Their results are sensitive to one behavioral parameter, the labor supply elasticity, which is assumed to be given exogenously. This paper presents a microeconometric evaluation of the labor supply and distribution ...

The Course of Subjective Well-Being over the Life Cycle

This paper deals with the relationship between subjective well-being and ageing in the German Socio-Economic Panel (SOEP). The baseline results confirm the U-shaped relationship between life satisfaction and age, which has been found in many case studies by economists and others. Furthermore, the functional flexibility allows us to detect a second turning point later in life. Finally, some methodological ...

Panel Conditioning and Self-reported Satisfaction: Evidence from International Panel Data and Repeated Cross-sections

Using data from three European countries, this paper investigates whether self-reported satisfaction data are subject to panel conditioning or a panel effect, that is, whether answers depend on whether one has previously participated in the panel. The analysis proposes a way to account for panel attrition in cases where the attrition rate is substantial, and finds international evidence for a negative ...

A test for the convexity of human well-being over the life cycle: Longitudinal evidence from a 20-year panel

A huge cross-section literature, written by economists and others, argues that human well-being is U-shaped through the life cycle. In many cases this U-shape is robust (with a well-known exception the pattern evident in some U.S. data sets if few independent variables are included). However, a lively debate is currently ongoing about its true shape. This paper discusses the identification problem ...

A test based on panel refreshments for panel conditioning in stated utility measures

Adapting a methodology proposed in Das et al. (2011), this paper uses panel refreshments as a natural experiment to determine whether trends in stated utility measures observed in panel data are genuine or rather caused by measurement issues.

Income and poverty consequences of social mobility in European welfare states