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Monographien

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
DIW Wochenbericht 13/14 / 2010

Ökosteuer hat zu geringerer Umweltbelastung des Verkehrs beigetragen

Allein durch die ökologische Steuerreform sind die Preise für Benzin und Diesel zwischen 1998 und 2003 in Deutschland in mehreren Schritten um über 20 Prozent gestiegen. Der Großteil des aus der Erhöhung der Energiesteuersätze resultierenden Aufkommens wurde zur Stabilisierung der Rentenversicherungsbeiträge verwendet. Hat die Ökosteuer neben diesem fiskalischen Ziel auch einen Beitrag zur nachhaltigen ...

2010| Viktor Steiner, Johanna Cludius
SOEPpapers 241 / 2009

Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty

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
Externe referierte Aufsätze

Can Child Care Policy Encourage Employment and Fertility? Evidence from a Structural Model

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
DIW Berlin - Politikberatung kompakt 59 / 2010

Aufkommens- und Verteilungswirkungen einer Grünen Vermögensabgabe: Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen

2010| Stefan Bach, Martin Beznoska, Viktor Steiner
Weitere Aufsätze

Finanzierung der versicherungsfremden Leistungen

In: Eckhard Hein, Arne Heise, Achim Truger (Hrsg.) , Finanzpolitik in der Kontroverse
S. 209-225
| Volker Meinhardt
Diskussionspapiere 532 / 2005

Top Incomes and Top Taxes in Germany

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...

2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
Diskussionspapiere 625 / 2006

Tax and Benefit Reforms in a Model of Labour Market Transitions

We present a method for taking advantage of labour market transitions to identify effects of financial incentives on employment decisions. The framework we use is very flexible and by imposing few theoretical assumptions allows extending the modelled sample relative to struc-tural models. We take advantage of this flexibility to include disabled people in the model and to analyse behaviour of disabled ...

2006| Michal Myck, Howard Reed
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