Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/18323 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorHaan, Peteren
dc.contributor.authorSteiner, Viktoren
dc.date.accessioned2009-01-28T15:40:50Z-
dc.date.available2009-01-28T15:40:50Z-
dc.date.issued2005-
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
dc.language.isoengen
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen
dc.relation.ispartofseries|aDIW Discussion Papers |x472en
dc.subject.jelJ22en
dc.subject.jelH31en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordtax reformen
dc.subject.keywordbehavioral effectsen
dc.subject.keywordlabor market effectsen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerreformen
dc.subject.stwSteuerwirkungen
dc.subject.stwArbeitsangeboten
dc.subject.stwBeschäftigungseffekten
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleLabor Market Effects of the German Tax Reform 2000-
dc.typeWorking Paperen
dc.identifier.ppn481682554en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:diw:diwwpp:dp472en

Datei(en):
Datei
Größe
140.91 kB





Publikationen in EconStor sind urheberrechtlich geschützt.