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DIW Wochenbericht 7 / 2023
Die Bundesregierung hat die Förderung von Beschäftigung mit niedrigen Bruttoarbeitsentgelten (Midijobs) zum 1. Januar 2023 ausgeweitet und die Verdienstobergrenze auf 2 000 Euro brutto monatlich angehoben. Rund 6,2 Millionen Menschen mit einem Midijob profitieren von reduzierten Sozialbeiträgen. Zudem erhalten sie die vollen Rentenansprüche, obwohl sie verminderte Rentenbeiträge zahlen. Möglich wird ...
2023| Hermann Buslei, Johannes Geyer, Peter Haan
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DIW Wochenbericht 7 / 2023
2023| Hermann Buslei, Erich Wittenberg
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DIW Weekly Report 7 / 2023
The German Federal Government has expanded subsidies for employees with low gross wages (midijob employees) as of January 1, 2023, and raised the upper earnings limit to 2,000 euros. As a result, around 6.2 million midijob employees will benefit from paying reduced social security contributions while still receiving their full pension entitlements, made possible by a redistribution within the social ...
2023| Hermann Buslei, Johannes Geyer, Peter Haan
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Video
19.04.2023| Animierte Infografik
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Pressemitteilung
DIW-Studie beleuchtet Ampel-Pläne zur Abschaffung der Lohnsteuerklassenkombination III und V für Ehepaare – Alternatives Faktorverfahren der Steuerklasse IV, das den Splittingvorteil des Paares berücksichtigt, sollte vereinfacht und ergänzt werden – Positive Effekte auf Erwerbstätigkeit von Frauen wären wohl begrenzt – Zusätzlich zu Reform der Lohnsteuerklassen ...
10.03.2022
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Externe referierte Aufsätze
Across the world, tax exemptions for jobs with low earnings intend to incite non-participating workers to rejoin the labor market. However, such tax exemptions may also have negative equilibrium effects. The German minijob tax exemption offers a convenient case to identify equilibrium effects as it applies to some but not to other low-wage jobs. We build and estimate a structural job search model with ...
In:
Labour Economics
69 (2021), 101976, 15 S.
| Luke Haywood, Michael Neumann
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DIW Wochenbericht 28 / 2021
2021| Peter Haan, Julia Schmieder
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
In this paper, we estimate a structural dynamic discrete choice model of informal as well as formal care provision, retirement and labor supply. The model allows to assess the dynamic consequences of providing informal care or organizing formal care for parents, e.g., due to reduced wages, pension benefits, or benefits from long-term care insurance. Further, it allows to analyze counterfactual...
21.07.2021| Björn Fischer
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Externe referierte Aufsätze
The comparison of long-term care (LTC) expenditures is a difficult task. National LTC systems differ widely in terms of eligibility criteria, level of benefits, institutional variety and regional heterogeneity. In this commentary I will first give some general remarks on cross country comparisons. Then I discuss the role of the informal sector which is the most important pillar of all LTC systems. ...
In:
International Journal of Health Policy and Management
9 (2020), 2, S. 80-82
| Johannes Geyer
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Berlin Lunchtime Meeting
Sarah Perret, OECD, will present findings from a recent report on The Role and Design of Net Wealth Taxes in the OECD. The presentation will give an overview of the cases for and against net wealth taxes, as well as describe how wealth taxes have been designed in practice in the OECD countries that currently have or historically had net wealth taxes. Inheritance taxes, which constitute an...
28.11.2019| Sarah Perret, Stefan Bach