@techreport{Steiner2004Work,
abstract = {We analyze the work incentives and labor supply effects of the so-called mini- jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed tax-benefit microsimulation model for which we use the German Socio-Economic Panel (GSOEP). Our simulation results show that the likely employment effects of the mini-jobs reform will be small. The small positive participation effect is outweighed by a negative hours effect among already employed workers. The fiscal effects of the reform are also likely to be negative. We conclude that the analyzed mini-job reform is not an effective policy to increase employment of people with low earnings capacity.},
address = {Berlin},
author = {Viktor Steiner and Katharina Wrohlich},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H31; J22; 330; Arbeitsangebot; \"{O}konomischer Anreiz; Ungesch\"{u}tzte Besch\"{a}ftigung; Reform; Besch\"{a}ftigungseffekt; Deutschland},
language = {eng},
number = {438},
publisher = {Deutsches Institut f\"{u}r Wirtschaftsforschung (DIW)},
title = {Work Incentives and Labor Supply Effects of the ?Mini-Jobs Reform? in Germany},
type = {DIW-Diskussionspapiere},
url = {http://hdl.handle.net/10419/18290},
year = {2004}
}
