-
Refereed essays Web of Science
We develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between these two outcomes. To identify the effect of financial incentives on employment and fertility we exploit variation in the tax and transfer system, which differs by employment state and number of children. Specifically, we simulate in detail the effects of the tax and transfer ...
In:
Labour Economics
18 (2011), 4, S. 498-512
| Peter Haan, Katharina Wrohlich
-
SOEPpapers 798 / 2015
The case of German reunification has been subject to extensive research on earnings inequality and labor market integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990.Using German micro data, we empirically analyze how circumstances beyond the sphere of individual control explain inequality in East and West Germany. Our results ...
2015| Andreas Peichl, Martin Ungerer
-
Refereed essays Web of Science
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 ...
In:
Journal of Econometrics
178 (2014), 3, S. 582-601
| Peter Haan, Victoria Prowse
-
Externe Monographien
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households’ CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with a greater ability to pay taxes should ...
Berlin:
Freie Univ. Berlin, FB Wirtschaftswiss.,
2015,
40 S.
(Discussion Paper / School of Business & Economics ; 2015,06)
| Dragana Nikodinoska, Carsten Schröder
-
Diskussionspapiere 1469 / 2015
The gender wage gap is a persistent labor market phenomenon. Most research focuses on the determinants of these wage differences. We contribute to this literature by exploring a different research question: if wages of women are systematically lower than male wages, what are the distributional consequences (disposable income) and what are the labor market effects (labor supply) of the wage gap? We ...
2015| Patricia Gallego-Granados, Johannes Geyer
-
SOEPpapers 781 / 2015
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative reforms that involve employment subsidies to stimulate participation and full-time work, respectively. We ...
2015| Robin Jessen, Davud Rostam-Afschar, Viktor Steiner
-
SOEPpapers 777 / 2015
Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period 1993-2010 we find that recent reforms in Germany increased work incentives at the extensive margin measured by the ...
2015| Charlotte Bartels, Nico Pestel
-
Diskussionspapiere 1493 / 2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an officer influences their endogenous audit ...
2015| Kai A. Konrad, Tim Lohse, Salmai Qari
-
SOEPpapers 241 / 2009
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 44 / 2007
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 ...
2007| Viktor Steiner, Katharina Wrohlich