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133 results, from 41

"Little room for maneuver with tax relief in the medium term": five questions for Stefan Bach

Mr. Bach, there is growing criticism that the middle income segments are suffering from a tax and social contribution burden that is too heavy. Does the middle class pay a disproportionately high amount of income tax? Actually, the middle class has a relatively low income tax burden. This is because we use the basic personal exemption to shield the subsistence level from taxation, and a range of deductions ...

18.05.2017| Stefan Bach
Diskussionspapiere 1716 / 2017

Insurance, Redistribution, and the Inequality of Lifetime Income

In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing lifetime earnings between individuals with different skill endowments and by providing individuals with insurance against lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and-transfer system offsets around half of the inequality ...

2017| Peter Haan, Daniel Kemptner, Victoria Prowse

Direct and Indirect Effects of Social Policies on Labor Supply Decisions: Empirical Evidence from Germany ; Dissertation

The present dissertation comprises three chapters on the direct and indirect effects of social policies on labor supply decisions of two exemplary groups of individuals with particularly low employment rates: mothers with young children and workers approaching the retirement age. The first chapter of my dissertation explores whether the abolishment of an early retirement program for women effectively ...

Berlin: FU Berlin, 2017, 190 S. | Clara Welteke
DIW Economic Bulletin 43 / 2017

Gender Gaps in Pensions and Health: Germany, France, and Denmark

This study quantifies gender-specific differences in retirement income in Germany, Denmark, and France. We show that the “gender pension gap” in Germany is higher than in France and much higher than in Denmark. This ranking is similar to the ranking in the gender pay gap, where Germany has also the highest gender difference. The authors also investigate gender-specific differences in health, i.e. the ...

2017| Peter Haan, Anna Hammerschmid, Carla Rowold
Diskussionspapiere 1698 / 2017

The Rising Longevity Gap by Lifetime Earnings: Distributional Implications for the Pension System

This study uses German social security records to provide novel evidence about the heterogeneity in life expectancy by lifetime earnings and, additionally, documents the distributional implications of this earnings-related heterogeneity. We find a strong association between lifetime earnings and life expectancy at age 65 and show that the longevity gap is increasing across cohorts. For West German ...

2017| Peter Haan, Daniel Kemptner, Holger Lüthen
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
SOEPpapers 902 / 2017

An Integrated Micro Data Base for Tax Analysis in Germany

This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler Stiftung for the project is gratefully acknowledged. ...

2017| Stefan Bach, Martin Beznoska, Viktor Steiner
133 results, from 41