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Incentive and Redistribution Effects of the German Tax Reform 2000

  • Gerhard Wagenhals

This paper analyzes the impact on work incentives and income distribution of the German tax reform 2000 and alternative tax regimes which might be viewed as examples for tax reforms on the agenda in Europe. The approach is based on a comprehensive microsimulation model for taxes, social security contributions and transfers in the Federal Republic of Germany, which is combined with a micro- econometric behavioral model. The main findings of the paper are: the tax reform 2000 generates positive labor supply incentives; almost all persons in dependent employment profit from the tax reform. However, a significant decline in unemployment cannot be expected as a result of the tax reform alone.

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

Volume (Year): 57 (2000)
Issue (Month): 3 (May)
Pages: 316-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200105)57:3_316:iareot_2.0.tx_2-j
Contact details of provider: Web page: http://www.mohr.de/fa

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  1. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695 Elsevier.
  2. Leora Friedberg, 1999. "The Labor Supply Effects of the Social Security Earnings Test," NBER Working Papers 7200, National Bureau of Economic Research, Inc.
  3. Thomas Mroz, . "The Sensitivity of an Empirical Model of Married Women's Hours of Work to Economic and Statistical Assumptions," University of Chicago - Population Research Center 84-8, Chicago - Population Research Center.
  4. Richard Blundell & Alan Duncan & Costas Meghir, 1995. "Estimating labour supply responses using tax reforms," IFS Working Papers W95/07, Institute for Fiscal Studies.
  5. Smith, Richard J & Blundell, Richard W, 1986. "An Exogeneity Test for a Simultaneous Equation Tobit Model with an Application to Labor Supply," Econometrica, Econometric Society, vol. 54(3), pages 679-85, May.
  6. Ian Walker & Ian Preston, 1999. "Welfare measurement in labour supply models with nonlinear budget constraints," Journal of Population Economics, Springer, vol. 12(3), pages 343-361.
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