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DIW Discussion Papers 1038 / 2010
This document provides an overview of the long-term care system, the number and develop-ment of beneficiaries and the long-term care policy in Denmark. The report is part of the first stage of the European project ANCIEN (Assessing Needs of Care in European Nations), commissioned by the European Commission under the Seventh Framework Programme (FP7). The first part of the project aims to facilitate ...
2010| Erika Schulz
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DIW Discussion Papers 1003 / 2010
Die Konsolidierung der Staatsfinanzen nach der gegenwärtigen Finanz- und Wirtschaftskrise wird eines der zentralen wirtschaftspolitischen Themen der nächsten Jahre sein: Die Regelungen zur "Schuldenbremse" sehen für den Bundeshaushalt bis 2016 einen annähernd ausgeglichenen Haushalt vor, und auch die Länderhaushalte sollen bis 2020 weitgehend konsolidiert werden. Dadurch ergibt sich ein erheblicher ...
2010| Viktor Steiner
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DIW Discussion Papers 1000 / 2010
In view of rising wage and income inequality, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax-benefit system and net household incomes, also ...
2010| Kai-Uwe Müller, Viktor Steiner
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DIW Discussion Papers 986 / 2010
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
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DIW Discussion Papers 984 / 2010
We analyze the impact of changing employment patterns and pension reforms on the future level of public pensions across birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed which accounts for cohort ...
2010| Johannes Geyer, Viktor Steiner
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DIW Discussion Papers 950 / 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources ...
2009| Stefan Bach, Hermann Buslei
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DIW Discussion Papers 936 / 2009
Why are female entrepreneurs so rare? Women have both to a lower entry rate into selfemployment and a higher exit rate in Germany. To explain the gender gap, a structural microeconometric model of the transition rates is estimated, which includes a standard risk aversion parameter. As inputs into the model, the expected value and variance of earnings from self-employment and dependent employment are ...
2009| Frank M. Fossen
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DIW Discussion Papers 935 / 2009
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer system which differs by employment state and number of children. To this end we simulate in detail the effects ...
2009| Peter Haan, Katharina Wrohlich
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DIW Discussion Papers 934 / 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
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DIW Discussion Papers 929 / 2009
There is by now a lot of evidence showing a sharp increase in cross-sectional wage and earnings inequality during the 2000s in Germany. Our study is the first to decompose this cross-sectional variance into its permanent and transitory parts for years beyond 2000. Using data from the German Socio-Economic Panel on fulltime working individuals for years of 1994 to 2006, we do not find unambiguous empirical ...
2009| Michal Myck, Richard Ochmann, Salmai Qari