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Referierte Aufsätze Web of Science
We estimate a model of intertemporal male labor supply behavior which explicitly accounts for the effect of income taxation and the transfer system. Moreover, we model the demand-side driven rationing risk that prevents agents from choosing the optimal labor supply state. Our results show that elasticities derived in an unconstrained pure choice model are significantly higher compared to a model with ...
In:
Empirical Economics
44 (2013), 2, S. 661-683
| Peter Haan, Arne Uhlendorff
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Referierte Aufsätze Web of Science
We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distributionin Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion intoaccount, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total ...
In:
German Economic Review
14 (2013), 2, S. 115-137
| Stefan Bach, Giacomo Corneo, Viktor Steiner
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Referierte Aufsätze Web of Science
Mit der Einführung des Elterngeldes im Jahr 2007 beabsichtigte die Bundesregierung die Bedingungen für Familien mit jungen Kindern zu verbessern. Die neue familienpolitische Leistung hatte mehrere Ziele, von denen in diesem Beitrag drei zentrale untersucht werden: Zum Ersten sollte für Eltern in der Frühphase der Elternschaft ein Schonraum geschaffen werden. Zum Zweiten ist es ein erklärtes Ziel des ...
In:
Zeitschrift für Familienforschung
25 (2013), 2, S. 193-211
| Johannes Geyer, Peter Haan, C. Katharina Spieß, Katharina Wrohlich
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Referierte Aufsätze Web of Science
Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for ...
In:
Baltic Journal of Economics
13 (2013) 2, S. 59-83
| Michal Myck, Anna Kurowska, Michal Kundera
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Referierte Aufsätze Web of Science
This paper empirically investigates the effects of changes in the interest rate as well as in the current and expected future consumer price levels on households' consumption-savings decision. In a structural demand model applied to German consumption data, we use cross-sectional and longitudinal variation in prices and tax rates to construct individual after-tax interest rates and cluster-specific ...
In:
Empirical Economics
45 (2013), 1, S. 371-399
| Martin Beznoska, Richard Ochmann
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Referierte Aufsätze Web of Science
This study investigates the effects of maternal education on child's health and health behavior. We draw on a rich German panel data set containing information about three generations. This allows instrumenting maternal education by the number of her siblings while conditioning on grandparental characteristics. The instrumental variables approach has not yet been used in the intergenerational context ...
In:
Review of Economics of the Household
11 (2013), 1, S. 29-54
| Daniel Kemptner, Jan Marcus
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Referierte Aufsätze Web of Science
This paper explores the causal relationship between vote outcomes in different elections. We ask: (1) Does the partisan identity of the mayor influence the voter's decision in subsequent town council elections? (2) Do voters condition their vote for the mayor on the result of the last council election? The analysis mainProd. Type: FLPly relies on a regression discontinuity design focusing on close ...
In:
European Economic Review
64 (2013), S. 1-20
| Florian Ade, Ronny Freier
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Referierte Aufsätze Web of Science
We assess the relevance of formal education on the productivity of the self-employed, distinguishing between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to education between these groups due to different levels of control over the use of their human capital. The analysis ...
In:
Economics of Education Review
37 (2013), S. 66-84
| Frank M. Fossen, Tobias J. M. Büttner
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Referierte Aufsätze Web of Science
Models of cooperative and noncooperative behaviour opened the household "black box" and allowed for individual treatment of partners in couples. However, labour supply literature has so far largely ignored a broader issue - the distinction of single versus multi-family ("complex") households. We propose a method to account for multi-family household structure by borrowing from recent applications of ...
In:
Applied Economics
44 (2012), 22, S. 2907-2919
| Peter Haan, Michal Myck
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Referierte Aufsätze Web of Science
Why are female entrepreneurs so rare? In Germany, women exhibit both a lower entry rate into and higher exit rate from self-employment. To explain this gender gap, this study estimates a structural microeconometric model of transition rates that includes a standard risk aversion parameter. Inputs into the model are the expected value and variance of earnings from self-employment and dependent employment, ...
In:
Applied Economics
44 (2012), 14, S. 1795-1812
| Frank M. Fossen