أعرض تسجيلة المادة بشكل مبسط

dc.creator Haan, Peter
dc.creator Steiner, Viktor
dc.date 2005
dc.date.accessioned 2013-10-16T06:59:29Z
dc.date.available 2013-10-16T06:59:29Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18323
dc.identifier ppn:481682554
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18323
dc.description In 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).
dc.language eng
dc.publisher Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
dc.relation DIW-Diskussionspapiere 472
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject J22
dc.subject H31
dc.subject H24
dc.subject ddc:330
dc.subject tax reform
dc.subject behavioral effects
dc.subject labor market effects
dc.subject Einkommensteuer
dc.subject Steuerreform
dc.subject Steuerwirkung
dc.subject Arbeitsangebot
dc.subject Beschäftigungseffekt
dc.subject Schätzung
dc.subject Deutschland
dc.title Labor Market Effects of the German Tax Reform 2000
dc.type doc-type:workingPaper
dc.coverage 2000-2005


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أعرض تسجيلة المادة بشكل مبسط