This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Higher Tax Rates on Labor? Evidence from German Panel Data

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Martin Weiss

Additional information is available for the following registered author(s):

Abstract

This contribution investigates the justifiable spread between labor and capital income tax rates under a dual income tax, based on arguments put forth in Nielsen and Sørensen (1997). An efficient generalized instrumental variables estimator proposed by Hausman and Taylor (1981) is employed in a Mincer-type wage equation, which is estimated on recent data taken from the German Socio-Economic Panel. The estimated wage patterns yield approximations of the required divergence between the tax rates on labor and capital income for the case of university graduates. The required surcharges are sizable and exceed the ones prevailing under the current German income tax system.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.ingentaconnect.com/content/mohr/fa/2009/00000065/00000001/art00005
File Format: text/html
File Function:
Download Restriction: Fulltext access is included for subscribers to the printed version.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 65 (2009)
Issue (Month): 1 (March)
Pages: 73-92
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200903)65:1_73:htrole_2.0.tx_2-1

Contact details of provider:
Web page: http://www.mohr.de/fa

Order Information:
Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
Email:

For technical questions regarding this item, or to correct its listing, contact: (Thomas Wolpert).

Related research
Keywords: dual income tax; wage equation; age-earnings profiles;

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials

Statistics
Access and download statistics

Did you know? About five million pdf files are downloaded through RePEc every year.

This page was last updated on 2009-12-1.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.