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Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben

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Author Info
Schneider, Hilmar (IZA Bonn and DIW Berlin)
Bonin, Holger () (IZA Bonn)

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Abstract

The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated on data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, accounting for behavioral responses. Directly the reform raises individual welfare throughout. However, refinancing its substantial fiscal costs through a general consumption tax reduces aggregate labor supply and household utility levels, with progressive absolute losses. A lump-sum tax preserves the immediate positive labor supply effect, but completely reverses the benefits from the allowance except for households in the bottom income decile.

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Publisher Info
Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 1490.

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Length: 34 pages
Date of creation: Feb 2005
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Handle: RePEc:iza:izadps:dp1490

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Related research
Keywords: labor supply; wage subsidies; distributive analysis of net benefits; behavioral microsimulation; Germany;

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Find related papers by JEL classification:
J68 - Labor and Demographic Economics - - Mobility, Unemployment, and Vacancies - - - Public Policy
J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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  1. Hans Fehr & Christian Habermann, 2005. "Risk Sharing and Efficiency Implications of Progressive Pension Arrangements," DNB Working Papers 064, Netherlands Central Bank, Research Department. [Downloadable!]
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