Direkt zum Inhalt

Suche

clear
0 Filter gewählt
close
Gehe zur Seite
remove add
176 Ergebnisse, ab 61
  • Referierte Aufsätze Web of Science

    Earnings Responses to Social Security Contributions

    This paper utilises the discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Economic incidence is identified by exploiting an increase of a regional earnings cap of health and long-term care insurance as a natural experiment. Based on administrative data, difference-in-differences models are estimated. I ...

    In: Labour Economics 49 (2017), S. 55-72 | Michael Neumann
  • Referierte Aufsätze Web of Science

    Who Bears the Burden of Social Security Contributions in Germany? Evidence from 35 Years of Administrative Data

    This paper provides evidence on the question of who bears the burden of social security contributions (SSC) in Germany over a long-term horizon. Following Alvaredo et al. (De Econ, 2017) we exploit kinks in the budget set generated by a drop in the marginal SSC rate at earnings caps for health and long-term care insurance. These concave kinks lead to discontinuities in the distributions of gross earnings, ...

    In: De Economist 165 (2017), 2, S. 165-179 | Kai-Uwe Müller, Michael Neumann
  • Nicht-referierte Aufsätze

    Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive

    In den vergangenen Jahrzehnten wurde in Österreich wiederholt die Einführung einer Wertschöpfungsabgabe als Arbeitgeberbeitrag zur Sozialversicherung diskutiert. Diese erweitert die Bemessungsgrundlage, die derzeit an die Arbeitnehmerentgelte gekoppelt ist, um Unternehmensgewinne sowie Fremdkapitalzinsen. Im Falle einer Bruttowertschöpfungsabgabe werden auch die Abschreibungen auf den Kapitalstock ...

    In: WIFO-Monatsberichte 89 (2016), 10, S. 747-759 | Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm Mattes
  • Externe Monographien

    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 ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2015, 54 S.
    (Discussion Paper / School of Business & Economics ; 2015,17)
    | Peter Haan, Victoria Prowse
  • Externe Monographien

    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 isprovided by social programs, savings and the labor ...

    Bonn: IZA, 2015, 54 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 8980)
    | Peter Haan, Victoria Prowse
  • Diskussionspapiere 1489 / 2015

    Earnings Responses to Social Security Contributions

    This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Empirical evidence is based on two complementary approaches utilising two administrative data sets. First, employment responses to SSC at the intensive margin are identified by a modified bunching approach that is applied to kinks in ...

    2015| Michael Neumann
  • Referierte Aufsätze Web of Science

    Do Parties Matter? Estimating the Effect of Political Power in Multi-Party Systems

    When there are more than two parties, policy outcomes are typically the result of a bargaining process. We investigate whether changes in political power for various parties have an effect on tax policies. We use an instrumental variable approach where close elections provide the exogenous variation in our variable of interest: voting power. In order to isolate close elections in a proportional election ...

    In: European Economic Review 80 (2015), S. 310-328 | Ronny Freier, Christian Odendahl
  • Diskussionspapiere 1468 / 2015

    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 ...

    2015| Peter Haan, Victoria Prowse
  • Pressemitteilung

    Wege zur Stabilisierung des Rentensystems: Abschläge auf die Frührente sind besser als Nullrunden

    Automatismus in der Rentenanpassungsformel führt zu pauschalen Rentenkürzungen – Abschläge sind wesentlich schonender – Für gesundheitlich beeinträchtigte Personen sollten Sonderregelungen gelten Wer vor dem gesetzlichen Renteneintrittsalter in Rente geht, muss Abschläge zahlen. Die Höhe der Abschläge wird politisch festgelegt und kann ein Instrument ...

    21.02.2018
  • DIW aktuell ; 8 / 2018

    Solidarisches Grundeinkommen: alternatives Instrument für mehr Teilhabe

    Berlins Regierender Bürgermeister Michael Müller hat sich für die Einführung eines solidarischen Grundeinkommens ausgesprochen. Ein solches, durch öffentliche Mittel finanziertes Grundeinkommen soll an die Aufnahme einer „gesellschaftlich relevanten“ Erwerbstätigkeit geknüpft werden. Ziel der Initiative ist, künftig „Teilhabe“ statt „Ausschluss“ zu finanzieren, und den Zusammenhalt in Zeiten von Modernisierung ...

    2018| Stefan Bach, Jürgen Schupp
176 Ergebnisse, ab 61
keyboard_arrow_up