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134 results, from 51
Diskussionspapiere 1679 / 2017

The Effect of Partial Retirement on Labor Supply, Public Balances and the Income Distribution: Evidence from a Structural Analysis

This paper develops a structural dynamic retirement model to investigate effects and corresponding underlying mechanisms of a partial retirement program on labor supply, fiscal balances, and the pension income distribution. The structural approach allows for disentangling the two counteracting mechanisms that drive the employment effects of partial retirement: 1) the crowding-out from full-time employment, ...

2017| Songül Tolan
DIW Economic Bulletin 31/32 / 2017

Value-Added Tax Cuts Bring Greatest Relief to Lower and Middle Income Households

If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11 billion euro for consumers. The reduced value-added tax rate of seven percent should only be cut for food ...

2017| Stefan Bach, Niklas Isaak
Research Project

More Years better Lifes (LONGLIVES)

Completed Project| Public Economics
Monographien

Welfare Stigma in the Lab: Evidence of Social Signaling

A puzzle of the modern welfare state is that a large fraction of social benefits is not takenup. Using a laboratory experiment, we present evidence that stigmatization through publicexposure causally reduces the take-up of a redistributive transfer by 30 percentage points.We build a theoretical model that interprets welfare stigma as unfavorable inferencesabout the claimant's type. Our design exogenously ...

Berlin: cesifo, 2016, 28 S.
(Cesifo Working Papers ; 6519)
| Jana Friedrichsen, Tobias König, Renke Schmacker
DIW Economic Bulletin 51/52 / 2016

Who Bears the Tax Burden in Germany? Tax Structure Slightly Progressive

A comprehensive, microdata-based analysis of the German tax system's distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average burden significantly ...

2016| Stefan Bach, Martin Beznoska, Viktor Steiner
Monographien

Welfare Stigma in the Lab: Evidence of Social Signaling

A puzzle of the modern welfare state is that a large fraction of social benefits is not takenup. Using a laboratory experiment, we present evidence that stigmatization through publicexposure causally reduces the take-up of a redistributive transfer by 30 percentage points.We build a theoretical model that interprets welfare stigma as unfavorable inferencesabout the claimant's type. Our design exogenously ...

Berlin: WZB, 2016, 28 S.
(Discussion Paper / Wissenschaftszentrum Berlin für Sozialforschung ; SP II 2016–208)
| Jana Friedrichsen, Tobias König, Renke Schmacker
Monographien

Effectiveness of Early Retirement Disincentives: Individual Welfare, Distributional and Fiscal Implications

In aging societies, information on how to reform pension systems is essential to policy makers. This study scrutinizes effects of early retirement disincentives on retirement behavior, individual welfare, pensions and public budget. We employ administrative pension data and a detailed model of the German tax and social security system to estimate a structural dynamic retirement model. We find that ...

Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2016, 31 S.
(Discussion Paper / School of Business & Economics ; 2016,2)
| Timm Bönke, Daniel Kemptner, Holger Lüthen
134 results, from 51
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