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Referierte Aufsätze Web of Science
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems in OECD countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for the business sector in ...
In:
Finanzarchiv
64 (2008), 2, S. 245-272
| Frank M. Fossen, Stefan Bach
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Referierte Aufsätze Web of Science
We analyze the effects of three different proposals to introduce a family tax-splitting system in Germany. The empirical analysis is based on a behavioral microsimulation model, which integrates an empirical household labor-supply model into a detailed tax-benefit model. Our results show that, under each reform, the lion's share of the reduction in taxes would accrue to families in the upper part of ...
In:
Finanzarchiv
64 (2008), 1, S. 115-142
| Viktor Steiner, Katharina Wrohlich
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Referierte Aufsätze Web of Science
This paper examines social agglomeration externalities. Using survey data from the German Socioeconomic Panel, it examines the link between city size and different measures of consumption, social interaction and social capital. There is strong evidence of agglomeration effects in consumption, while positive effects of city size on social interaction and social capital variables seem to some extent ...
In:
Urban Studies
44 (2007), 11, S. 2105-2121
| Rainald Borck
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Referierte Aufsätze Web of Science
The aggregate average wage is often used as an indicator of economic performance and welfare, and as such often serves as a benchmark for changes in the generosity of public transfers and for wage negotiations. Yet if economies experience a high degree of (non-random) fluctuation in employment, the composition of the employed population will have a considerable effect on the computed average. In this ...
In:
Economics of Transition
15 (2007), 4, S. 759-779
| Michal Myck, Leszek Morawski, Jerzy Mycielski
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Referierte Aufsätze Web of Science
Labour force participation rates of mothers in Austria and Germany are similar; however, full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax-transfer system, we perform a comparative microsimulation exercise. After estimatingstructural labour supply models for both countries, we interchange ...
In:
Fiscal Studies
28 (2007), 4, S. 463-495
| Helene Dearing, Helmut Hofer, Christine Lietz, Rudolf Winter-Ebmer, Katharina Wrohlich
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Referierte Aufsätze Web of Science
The paper presents a model where public pensions are determined by majority voting. Voters differ by age and income. Moreover, life expectancy increases with income. Depending on the strength of the link between contributions and benefits, and the relationship between income and life expectancy, individually optimal tax rates may increase or decrease with income. If they decrease, high tax rates are ...
In:
Journal of Public Economic Theory
9 (2007), 4, S. 711-725
| Rainald Borck
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Referierte Aufsätze Web of Science
We consider fiscal competition between jurisdictions. Capital taxes are used to finance a public input and two public goods: one that benefits mobile skilled workers and one that benefits immobile unskilled workers. We derive the jurisdictions' reaction functions for different spending categories. We then estimate these reaction functions using data from German communities. Thereby we explicitly allow ...
In:
Finanzarchiv
63 (2007), 2, S. 264-277
| Rainald Borck, Marco Caliendo, Viktor Steiner
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Referierte Aufsätze Web of Science
This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner. If the median is poorer than average, redistribution is from rich to poor, and increasing inequality increases redistribution. However, under different assumptions about the economic environment, ...
In:
Journal of Economic Surveys
21 (2007), 1, S. 90-109
| Rainald Borck
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Referierte Aufsätze Web of Science
Estimates of the labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have significant influence on the level of employment. We confirm this in a simulation of an in-work support system introduced into the German tax and benefit system. Our simulation results suggest that introducing in-work tax credits in Germany would increase the employment of ...
In:
Fiscal Studies
28 (2007), 1, S. 43-72
| Peter Haan, Michal Myck
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Referierte Aufsätze Web of Science
Based on the conditional independence or unconfoundedness assumption,. - matching has become a popular approach to estimate average treatment. - effects. Checking the sensitivity of the estimated results with respect to deviations. - from this identifying assumption has become an increasingly important topic. - in the applied evaluation literature. If there are unobserved variables that affect. - assignment ...
In:
The Stata Journal
7 (2007), 1, S. 71-83
| Sascha O. Becker, Marco Caliendo