Incentive and Redistribution Effects of the German Tax Reform 2000
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.
(This abstract was borrowed from another version of this item.)
|Date of creation:||2000|
|Date of revision:|
|Contact details of provider:|| Postal: D-70593 Stuttgart|
Web page: http://www.uni-hohenheim.de/institution/institut-fuer-economics-11
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Ian Walker & Ian Preston, 1999. "Welfare measurement in labour supply models with nonlinear budget constraints," Journal of Population Economics, Springer;European Society for Population Economics, vol. 12(3), pages 343-361.
- 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.
- 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.
- Mroz, Thomas A, 1987. "The Sensitivity of an Empirical Model of Married Women's Hours of Work to Economic and Statistical Assumptions," Econometrica, Econometric Society, vol. 55(4), pages 765-99, July.
- Leora Friedberg, 2000.
"The Labor Supply Effects of the Social Security Earnings Test,"
The Review of Economics and Statistics,
MIT Press, vol. 82(1), pages 48-63, February.
- Leora Friedberg, 1999. "The Labor Supply Effects of the Social Security Earnings Test," NBER Working Papers 7200, National Bureau of Economic Research, Inc.
- Richard Blundell & Alan Duncan & Costas Meghir, 1998.
"Estimating Labor Supply Responses Using Tax Reforms,"
Econometric Society, vol. 66(4), pages 827-862, July.
- Richard Blundell & Alan Duncan & Costas Meghir, 1995. "Estimating labour supply responses using tax reforms," IFS Working Papers W95/07, Institute for Fiscal Studies.
- Richard Blundell & Thomas MaCurdy, 1998.
"Labour supply: a review of alternative approaches,"
IFS Working Papers
W98/18, Institute for Fiscal Studies.
When requesting a correction, please mention this item's handle: RePEc:hoh:hohdip:188. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ulrike Berberich)The email address of this maintainer does not seem to be valid anymore. Please ask Ulrike Berberich to update the entry or send us the correct email address
If references are entirely missing, you can add them using this form.