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Referierte Aufsätze Web of Science
In this paper, we empirically derive the welfare function that guarantees that the current German tax and transfer system for single women is optimal. In particular, we compare the welfare function conditional on the presence and age of children and assess how recent reforms of in-kind childcare transfers affect the welfare function. Our analysis is based on a discrete model of optimal taxation. We ...
In:
German Economic Review
11 (2010), 3, S. 278-301
| Peter Haan, Katharina Wrohlich
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Referierte Aufsätze Web of Science
In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax "wedge" (in Polish: "klin") on labour. These consisted of reductions in the disability rate of social security contributions (SSCs) and an introduction of an income tax credit for families with children. We show that the SSCs reforms on their own brought much greater reductions in the ...
In:
Labour Economics
17 (2010), 3, S. 556-566
| Leszek Morawski, Michal Myck
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Referierte Aufsätze Web of Science
In this paper I develop an intertemporal discrete choice model of female labor supply to analyze the effects of true state dependence and its effect on labor supply behavior over time. The estimation results show that state dependence is significantly positive at the extensive margin and lower but in general still significant at the intensive margin. I apply this model to study the short and long run ...
In:
Labour Economics
17 (2010), 2, S. 323-335
| Peter Haan
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Referierte Aufsätze Web of Science
Risk attitudes influence the complete life cycle of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk attitudes and the decision to become self-employed, the effects on survival are not as straightforward. Psychological research posits an inverse U-shaped relationship between risk attitudes and entrepreneurial survival. On the basis ...
In:
Journal of Economic Behavior & Organization
76 (2010), 1, S. 45-63
| Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos
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Referierte Aufsätze Web of Science
Matching university places to students is not as clear cut or as straightforward as it ought to be. By investigating the matching algorithm used by the German central clearinghouse for university admissions in medicine and related subjects, we show that a procedure designed to give an advantage to students with excellent school grades actually harms them. The reason is that the three-step process employed ...
In:
The B.E. Journal of Economic Analysis & Policy
10 (2010), 1, Article 22
| Sebastian Braun, Nadja Dwenger, Dorothea Kübler
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Referierte Aufsätze Web of Science
This paper empirically analyzes the labor supply effects of two "making work pay" reforms in Germany. We provide evidence in favor of policies that distinguish between low effort and low productivity by targeting individuals with low wages rather than those with low earnings. We discuss our results more generally and with comparisons to the family-based tax credits in force in the US and the UK. For ...
In:
Journal of Population Economics
23 (2010), 1, S. 323-351
| Olivier Bargain, Marco Caliendo, Peter Haan, Kristian Orsini
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Referierte Aufsätze Web of Science
Optimal tax rules are used to evaluate the optimality of taxation for lone mothers in Germany and Britain. The theoretical model is combined with elasticities derived from the structural estimation of lone mothers' labour supply. For both countries we do not find that in-work credits with marginal tax rates are optimal. However we show that when the government has a low taste for redistribution, out-of-work ...
In:
The Economic Journal
119 (2009), 535, S. 101-121
| Richard Blundell, Mike Brewer, Peter Haan, Andrew Shephard
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Referierte Aufsätze Web of Science
This article extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany Socio-Economic-Panel (SOEP) we show that joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the reservation/market ...
In:
Applied Economics Letters
16 (2009), 9, S. 877-883
| Marco Caliendo, Ludovica Gambaro, Peter Haan
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Referierte Aufsätze Web of Science
While there is little doubt that the probability of poor health increases with age, and that less healthy people face a more difficult situation on the labor market, the precise relationship between facing the risks of health deterioration and labor market instability is not well understood. Using 12 years of data from the German Socio-Economic Panel we study the nature of the relationship between ...
In:
Journal of Health Economics
28 (2009), 6, S. 1116-1125
| Peter Haan, Michal Myck
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Referierte Aufsätze Web of Science
Mit der Unternehmensteuerreform 2008 wird es Personenunternehmen ermöglicht, Gewinne, die im Unternehmen verbleiben sollen, ermäßigt zu besteuern. Werden diese ermäßigt versteuerten Gewinne zu einem späteren Zeitpunkt entnommen, erfolgt eine Nachbelastung in Höhe von 25 % zzgl. Solidaritätszuschlag. Einen kurzfristigen steuerlichen Anreiz zur ermäßigt besteuerten Gewinneinbehaltung gibt es somit auf ...
In:
Betriebswirtschaftliche Forschung und Praxis
61 (2009), 4, S. 422-437
| Michael Broer, Nadja Dwenger