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  • 1
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    Berlin: Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft
    Publication Date: 2018-06-21
    Description: This paper documents methodology underlying the construction of the integrated data base for our study on 'Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems' (Who bears the tax burden in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler Stiftung for the project is gratefully acknowledged. The paper greatly benefited from comments by the members of the scientific advisory council of the project.
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:workingPaper
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  • 2
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    Berlin: Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft
    Publication Date: 2018-06-21
    Description: We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin. To test these hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the predictions of our theoretical model. An important policy insight is that lower taxes drive out businesses that are viable only due to tax avoidance or evasion, but increase investment in private businesses that are also worthwhile in the absence of taxes.
    Keywords: H24 ; H25 ; H26 ; L26 ; G11 ; ddc:330 ; taxation ; entrepreneurship ; portfolio choice ; investment
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 3
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    Heidelberg: Springer
    Publication Date: 2018-07-07
    Description: The paper describes labor market developments for older workers in Germany in recent years. It provides a a summary of the main changes in labor market and pension policies in Germany which might have contributed to these developments. The main part of the paper offers, on the basis of micro data from the Socioeconomic Panel (SOEP), empirical evidence on changes in employment and long-term unemployment, early retirement as well as relative wages by age for Germany in the period 2000-2014. Based on this empirical analysis, some implications for labor market policies are discussed.
    Description: In diesem Beitrag wird die Arbeitsmarktentwicklung für ältere Arbeitnehmer in Deutschland in den letzten Jahren beschrieben. Der Beitrag fasst wichtige Änderungen in der Arbeitsmarkt- und Rentenpolitik in Deutschland zusammen, die diese Entwicklung beeinflusst haben könnten. Im Hauptteil des Beitrags werden die Ergebnisse einer empirischen Analyse auf Basis des Sozioökonomischen Panels (SOEP) zur Entwicklung der Beschäftigung, langfristigen Arbeitslosigkeit, Frühverrentung und der Lohnentwicklung nach Altersgruppen im Zeitraum 2000-2014 präsentiert. Auf Basis dieser empirischen Analyse werden Implikationen für die Arbeitsmarktpolitik diskutiert.
    Keywords: ddc:330 ; Labor Market ; Early Retirement ; Labor Market Outcome ; Labor Market Policy ; Pension Reform
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 4
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    Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW) | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-04
    Description: We test the assimilation hypothesis as initially proposed by Chiswick (1978) by making. use of a rich panel dataset for Germany which allows us to control for unobserved population heterogeneity and potential selectivity bias arising from an individual's re-migration decision and employment behaviour. To take into account the institutional aspects of the German guest-worker system we use information on an immigrant's expected duration of stay in Germany to distinguish between temporary and permanent migrants and to test for differences in earnings/experience profiles with respect to a foreigner's expected duration of stay. We find that years of schooling in Germany have a strong positive effect on earnings, that earnings/experience profiles of guest-workers differ by expected duration of stay, and that the renumeration of labour market experience in Germany is higher for natives than for most foreigners. The assimilation hypothesis is therefore not supported by the evidence for Germany.
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 5
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    Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW) | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-04
    Description: The development of the West German earnings distribution in the 1980's is analysed on the basis of both the German Socio-Economic Panel and micro-data from the Employment Register of the Federal Labour Office. We find that earnings inequality in Germany has increased very little in the 1980's, if at all. It is shown ·that the marked increase in earnings inequality found in previous studies based on the register data is a statistical artifact related to a change in the coding of the earnings data. Our decomposition analysis based on estimated earnings functions reveals that the relative stability of the German earnings distribution in the 1980's has not resulted from large compensating changes in the composition of the labour force on the one hand, and changes in the returns to human capital on the other. While both of these components have changed little in the observation period, the former rather than the latter component has contributed to the small increase in earnings inequality observed in the register data. If anything, the earnings differential between skilled and unskilled workers has become smaller during the 1980's, while within-inequality has contributed very little to changes in inequality. Overall, the empirical results of this study seem compatible with an institutional explanation of the stability of the German earnings distribution.
    Keywords: J31 ; J24 ; ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 6
    Publication Date: 2018-06-21
    Description: Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der kalten Progression, eine Reduktion der Grenzsteuersätze und eine Steuervereinfachung bei gleichzeitiger Verbreiterung der Steuerbasis, eine Reform der Grundsicherung sowie verbesserte Arbeitsanreize im unteren Einkommensbereich. Die analysierte Reformalternative wäre trotz zu erwartender positiver Beschäftigungseffekte und nur geringer Umverteilungseffekte mit erheblichen fiskalischen Kosten verbunden. Auf der Basis der ersten Erhebung zur Vermögenslage österreichischer Haushalte, dem Household Finance and Consumption Survey (HFCS) wird unter Vernachlässigung möglicher Ausweichreaktionen und zu erwartender Verteilungseffekte gezeigt, in welchem Umfang die fiskalischen Kosten der Reform durch alternative Vermögenssteuermodelle ausgeglichen werden könnten. Als Alternative zu einer Vermögenssteuer werden auch Möglichkeiten der Gegenfinanzierung durch Einsparungen bei den Staatsausgaben dargestellt.
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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  • 7
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    Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW) | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-04
    Description: Although explanations of the persistence of high unemployment in Germany, in particular long-term unemployment, have increasingly focused on structural factors, there is only very limited evidence on their empirical importance so far. In this paper, these factors are analyzed based on a microeconometric model of individual transitions from unemployment into employment and non-participation for the West German labour market. The empirical analysis is based on waves 1 - 9 of the Socio-Economic Panel for West Germany covering the period 1983 to 1992. The focus of the study is on the importance of 'negative duration dependence' arising from causal factors and 'sorting' effects due to unobserved heterogeneity in the unemployment pool. I also sort out the relative contribution of various factors, such as individual characteristics, the state of the labour market, and the effects of unemployment benefits on long-term unemployment.
    Keywords: ddc:330 ; Arbeitslosigkeit ; Hysteresis ; Arbeitsmarkt ; Mikroökonometrie ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 8
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    Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW) | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-04
    Description: Unemployment duration data derived from retrospective surveys often show an abnormal concentration of responses at certain durations. This common kind of measurement error is known as "heaping" in the statistical literature. Although heaping effects may lead to severe biases in estimated coefficients of duration models, in applied work researchers have either neglected them altogether or tried to account for them in an ad hoc way. This is also the case for recent microeconometric research based on unemployment duration data derived from the retrospective calendar information in the German Socio-Economic Panel, where a very high proportion of all unemployment spells beginning in January or end in December of each year. We show how this kind of heaping can be modelled within a maximum likelihood framework using external validation information and demonstrate for this particular data set how parameter estimates in discrete-time proportional hazard models of unemployment duration are affected by alternative specifications of the heaping mechanism. Durmain result is that parameter estimates are generally rather insensitive to whether or not heaping is explicitly taken into account and to different assumptions about the heaping mechanism, but may be substantially affected by ad hoc procedures to contral for heaping which tend to pick up selectivity effects and censoring.
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 9
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    Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW) | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-04
    Description: We analyze guest-workers' expected duration of stay in Germany within an econometric model taking into account the important distinction between permanent and temporary stayers, where the expected duration of stay for the latter is differentiated in short-term, medium-term and long-term stayers. The model is estimated for household heads on the first six waves of the German Socio-Economic Panel taking advantage of the panel structure of our data base to obtain efficient parameter estimates.
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 10
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    Heidelberg: Springer | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2018-09-10
    Description: Eine Verkürzung der Arbeitszeit wird in Deutschland wie auch in anderen europäischen Ländern als beschäftigungspolitisches Instrument diskutiert. Eine Option ist hierbei die „Rente mit 60". Welche Kosten verursacht diese Form der Frühverrentung, und welche Beschäftigungseffekte sind von ihr zu erwarten? Trägt die „Rente mit 60" zur Lösung der Arbeitsmarktprobleme bei? Wie schneidet im Vergleich dazu eine Altersteilzeitregelung ab?
    Keywords: ddc:330 ; Flexible Altersgrenze ; Arbeitsmarkt ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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