Publications Based on SOEP Data: SOEPlit

Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation

A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers

We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of a tax reform targeted at low ...

Unemployment Insurance versus Minimum Income - Effects on Working Behavior over the Life-cycle

In this paper we develop a dynamic structural life-cycle model of labor supply behavior which accounts for endogenous accumulation of human capital and for the effect of the tax and transfer system on work incentives. In addition to income tax, social security contributions and social assistance, we model unemployment insurance benefits which are endogenous with respect to life-cycle employment. Specifically, ...

The Design of Unemployment Transfers: Evidence from a Dynamic Structural Life-Cycle Model

In this paper we use a dynamic structural life-cycle model to analyze the employment, fiscal and welfare effects induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including unemployment insurance benefits which depend on an individual's employment and earnings history. The model also captures the endogenous accumulation of experience ...

Longevity, Life-cycle Behavior and Pension Reform

How can public pension systems be reformed to ensure fiscal stability in the face of increasing life expectancy? To address this question, we use micro data to estimate a structural life-cycle model of individuals’ employment, retirement and consumption decisions. We calculate that, in the case of Germany, an increase of 3.76 years in the pension age thresholds or a cut of 26.8% in the per-year value ...

Optimal Social Assistance and Unemployment Insurance in a Life-Cycle Model of Family Labor Supply and Savings

We analyze empirically the optimal design of social insurance and assistance programs when families obtain insurance by making labor supply choices for both spouses. For this purpose, we specify a structural life-cycle model of the labor supply and savings decisions of singles and married couples. Partial insurance against wage and employment shocks is provided by social programs, savings and the labor ...

Employment Effects of Welfare Reforms - Evidence from a Dynamic Structural Life-Cycle Model

Distributional and Fiscal Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis

Competitive Escalation and Interventions

Competitive escalation occurs frequently in managerial environments, when decisions create sunk costs and decision makers compete under time pressure. In a series of experiments using a minimal dollar auction paradigm, we test interventions to prevent competitive escalation. Without any intervention, most people, including experienced managers, escalate and lose money by bidding more than the price ...

The ABC of Social Desires: Affiliation, Being Alone, and Closeness to Partner

We propose a triadic model of social desires directed at appetence/aversion of affiliation with friends (A), being alone (B), and closeness to one’s partner (C) that account for individual differences in subjectively experienced needs for proximity and distance in serious couple relationships. The model assumes that A, B, and C can be conceptualized at the individual level as correlated latent factors ...