Diskussionspapiere 1083 / 2010
This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The reform is simulated in an ex-ante behavioral microsimulation approach. Dead weight loss of changes in capital income taxation is estimated in a structural model for household savings and asset demand applied to German survey data. Significant reductions in tax rates result in income ...
2010| Richard Ochmann
SOEPpapers 340 / 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the analysis. They also make the ethical priors, implicit in any interpersonal comparison, more explicit. On the ...
2010| André Decoster, Peter Haan
Diskussionspapiere 1046 / 2010
This paper empirically investigates the effects of changes in the interest rate as well as transitory income uncertainty on households' consumption-savings decision. Applying a structural demand model to German survey data, we estimate the uncompensated interest rate elasticity for savings, in line with the literature, to around zero. Accordingly, any policy-induced variation of net returns to savings ...
2010| Martin Beznoska, Richard Ochmann
SOEPpapers 241 / 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
Diskussionspapiere 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
Diskussionspapiere 926 / 2009
Several German states recently introduced tuition fees for university education. We investigate whether these tuition fees influence the mobility of university applicants. Based on administrative data of applicants for medical schools in Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a small but significant reaction: The probability ...
2009| Nadja Dwenger, Johanna Storck, Katharina Wrohlich
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 4421)
| Nadja Dwenger, Johanna Storck, Katharina Wrohlich
Externe referierte Aufsätze
We analyze the distribution of market income in Germany in the period 1992 to 2003 on the basis of an integrated dataset that encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase of the Gini coefficient, a substantial drop of median income and a remarkable growth of the income share accruing to the economic elite, which we define as the richest ...
The Review of Income and Wealth
55 (2009), 2, S. 303-330
| Stefan Bach, Giacomo Corneo, Viktor Steiner
Externe referierte Aufsätze
Bank i kredyt
40 (2009), 4, S. 89-112
| Horacio Levy, Leszek Morawski, Michal Myck
Diskussionspapiere 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