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http://hdl.handle.net/10419/18323
  

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dc.contributor.authorHaan, Peteren_US
dc.contributor.authorSteiner, Viktoren_US
dc.coverage.temporal2000-2005en_US
dc.date.accessioned2009-01-28T15:40:50Z-
dc.date.available2009-01-28T15:40:50Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/18323-
dc.description.abstractIn the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio Economic Panel (SOEP), we analyze the work incentive and employment effects of this reform on the basis of a behavioral microsimulation model. We find that the significant reduction of marginal tax rates implied by the tax reform results in a substantial increase in labor supply, a slight reduction of market wages and an increase in employment of about 130 thousand people (full-time equivalents).en_US
dc.language.isoengen_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDIW-Diskussionspapiere 472en_US
dc.subject.jelJ22en_US
dc.subject.jelH31en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordtax reformen_US
dc.subject.keywordbehavioral effectsen_US
dc.subject.keywordlabor market effectsen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwBeschäftigungseffekten_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleLabor Market Effects of the German Tax Reform 2000en_US
dc.typeWorking Paperen_US
dc.identifier.ppn481682554en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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