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Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben


  • Schneider, Hilmar

    () (IZA)

  • Bonin, Holger

    () (IZA)


Der Beitrag untersucht die Arbeitsmarktwirkungen einer vom Deutschen Gewerkschaftsbund vorgeschlagenen Subventionierung der Sozialbeiträge über einen allgemeinen Freibetrag. Im Rahmen eines mit SOEP-Daten geschätzten diskreten Arbeitsangebotsmodells werden die Wohlfahrtseffekte des Konzepts auf Haushaltsebene einschließlich der ausgelösten Verhaltensanpassungen simuliert. Der Freibetrag entfaltet positive Wohlfahrtswirkungen nur dann, wenn die entstehenden fiskalischen Kosten nicht gegenfinanziert werden. Bei Gegenfinanzierung über eine breit bemessene Konsumsteuer gehen das gesamtwirtschaftliche Arbeitsangebot in Stunden und die monetär bewertete individuelle Wohlfahrt zurück. Die Nutzeneinbußen wachsen mit der Einkommensposition der Haushalte. Die Gegenfinanzierung über eine Kopfsteuer erhält den positiven Arbeitsangebotseffekt des Freibetrags, aber nur Haushalte im niedrigsten Einkommensdezil erfahren eine Nutzensteigerung. 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.

Suggested Citation

  • Schneider, Hilmar & Bonin, Holger, 2005. "Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben," IZA Discussion Papers 1490, Institute for the Study of Labor (IZA).
  • Handle: RePEc:iza:izadps:dp1490

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    Cited by:

    1. Christine Mayrhuber & Silvia Rocha-Akis & Christine Zulehner, 2014. "Distribution Effects to be Expected in Austria if the Tax Regime for Low Incomes from Work is Alleviated. Results of a Microsimulation," WIFO Monatsberichte (monthly reports), WIFO, vol. 87(11), pages 767-781, November.
    2. Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung (ed.), 2006. "Arbeitslosengeld II reformieren: Ein zielgerichtetes Kombilohnmodell. Expertise im Auftrag des Bundesministers für Wirtschaft und Technologie," Occasional Reports / Expertisen, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 75364.
    3. Hans Fehr & Christian Habermann, 2008. "Risk Sharing and Efficiency Implications of Progressive Pension Arrangements," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 419-443, June.
    4. Wolfgang Meister & Wolfgang Ochel, 2005. "Sozialabgabenfreibetrag und Beschäftigung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(07), pages 16-20, April.

    More about this item


    wage subsidies; labor supply; Germany; distributive analysis of net benefits; behavioral microsimulation;

    JEL classification:

    • J68 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - 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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