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Externe referierte Aufsätze

The Effects of Income Taxation on Severance Pay

Severance pay often results from a bargain between the firm and the employee to avoid or terminate a legal conflict. We theoretically investigate how income taxation affects these negotiations. Using panel data from West Germany and exploiting a change in tax law in 1999, we find that a higher income tax on severance pay reduces the probability of obtaining it and - in some specifications - also lowers ...

In: Labour Economics 16 (2009), 1, S. 107-118 | Laszlo Goerke, Markus Pannenberg
SOEPpapers 219 / 2009

Reversing the Question: Does Happiness Affect Consumption and Savings Behavior?

I examine the impact of happiness on consumption and savings behavior using data from the DNB Household Survey from the Netherlands and the German Socio-Economic Panel. Instrumenting individual happiness with regional sunshine, the results suggest that happier people save more, spend less, and have a lower marginal propensity to consume. Happier people take more time for making decisions and have more ...

2009| Cahit Guven
Diskussionspapiere 257 / 2001

Auswirkungen der Einführung der Sozialversicherungspflicht für geringfügige Beschäftigung: eine Evaluation des "630-DM-Jobs"-Reformgesetzes

Mit den Längsschnittdaten des SOEP wird in diesem Beitrag untersucht, wie geringfügig Beschäftigte auf die im April 1999 eingeführte Sozialversicherungspflicht für derartige Beschäftigungsverhältnisse reagiert haben. Da ausschließlich geringfügig Beschäftigte und geringfügig Nebentätige auf sehr unterschiedliche Weise von den Neuregelungen betroffen sind, werden separate empirische Analysen durchgeführt. ...

2001| Johannes Schwarze, Guido Heineck
Vierteljahrshefte zur Wirtschaftsforschung 1 / 2001

Long-Term Labor Force Exit and Economic Well-Being: A Cross-National Comparison of Public and Private Income Support

This paper examines how the economic well-being of households changes after a male household member exits the labor force. We examine, in four countries, labor force exits at various ages and present evidence on household income from various sources before and after the exit occurs. We focus on the rate at which household income is replaced through public and private means after labor force exit. We ...

2001| Richard V. Burkhauser, Dean R. Lillard, Paola M. Valenti

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

Bonn: IZA, 2010, 38 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 4792)
| Peter Haan, Victoria Prowse
Diskussionspapiere 986 / 2010

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 which ...

2010| Peter Haan, Victoria Prowse
DIW Wochenbericht 45 / 1997

Einführung der Sozialversicherungspflicht für 610-Mark-Jobs und Abschaffung der Pauschalbesteuerung

1997| Volker Meinhardt, Jürgen Schupp, Johannes Schwarze, Gert G. Wagner
Vierteljahrshefte zur Wirtschaftsforschung 4 / 2001

Japanese Welfare State Reforms in the 1990s and Beyond: How Japan is Similar to and Different from Germany

Beginning with a review of Japanese welfare state reform in 1990s, we discuss similarities and differences between Japan and Germany in the implementation of three major reforms: public pension reform, health care reform and introduction of long-term care insurance. The latest public pension reform in both countries has the same aim: to establish middle- and long-term stability of the system against ...

2001| Tetsuo Fukawa
Weitere Aufsätze

Perspektiven der sozialen Sicherung

In: Norbert Berthold ... , Alternativen der sozialen Sicherung - Umbau des Sozialstaates
Baden-Baden : Nomos Verl.-Ges.
S. 42-65
Gespräche der List Gesellschaft ; 29
| Gert G. Wagner
839 Ergebnisse, ab 801