Sample records for EINNAHMEN (income)
from WorldWideScience.org

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1

Moeglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik

Bach, Stefan; Bartholmai, Bernd

Haushaltsstichproben wie die EVS spiegeln die Randbereiche der Verteilung nur unzureichend. Um die oberen Einkommensbereiche besser abzubilden, bietet sich eine Analyse der Einkommensteuerstatistik an, in der die "reichen" Haushalte bzw. Personen vollständig sind. Einkommenskonzept und Einkommensdat...

DRIVER (German)

2

Einfluss der Einkommensposition auf die Gesundheit und Lebenserwartung

Lampert, Thomas; Kroll, Lars Eric

Das Einkommen ist ein wichtiger Bestimmungsgrund des individuellen Lebensstandards und der Teilhabe am gesellschaftlichen Leben. Mit Daten des Sozio-oekonomischen Panels wird gezeigt, dass sich die Höhe des Einkommens auch auf die Gesundheit und Lebenserwartung auswirkt. Die Selbsteinschätzung der G...

DRIVER (German)

3

Would a flat tax stimulate entrepreneurship in Germany?: a behavioural microsimulation analysis allowing for risk

Fossen, Frank M.

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not been...

DRIVER (German)

5

Which interest rate scenario is the worst one for a bank? Evidence from a tracking bank approach for German savings and cooperative banks

Memmel, Christoph

Interest income is the most important source of revenue for most of the banks. The aim of this paper is to assess the impact of different interest rate scenarios on the banks' interest income. As we do not know the interest rate sensitivity of real banks, we construct for each bank a portfolio with ...

DRIVER (German)

7

Wage Dispersion and Country Price Levels

Lipsey, R. E.; Swedenborg, B.; Conference on Research in Income and Wealth
1999-01-01

German National Library of Science and Technology (GetInfo) (German)

10

Time and income poverty: an interdependent multidimensional poverty approach with German time use diary data

Merz, Joachim; Rathjen, Tim

Income as the traditional one dimensional measure in well-being and poverty analyses is extended in recent studies by a multidimensional poverty concept. Though this is certainly a progress, however, two important aspects are missing: time as an important dimension and the interdependence of the oft...

DRIVER (German)

11

The search for a long-run aid and growth relationship: Pitfalls and findings

Nowak-Lehmann D., Felicitas; Martínez-Zarzoso, Inmaculada; Herzer, Dierk; Klasen, Stephan; Dreher, Axel

In this paper we investigate the relationship between per capita income and foreign aid for a panel of131 (alternatively 52) recipient countries over the period 1960 to 2006 by employing annual data and 5-year averages. Reliance on standard panel estimation techniques (such as 2-ways FE estimation, ...

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12

The role of the corporate income tax as an automatic stabilizer

Buettner, Thiess; Fuest, Clemens

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per cent...

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13

The role of asset markets for private consumption: evidence from paneleconometric models

Dreger, Christian; Reimers, Hans-Eggert

We explore the long and short run relationship between private consumption, disposable income and housing and financial wealth approximated by price indices for a panel of industrialized countries. Consumption, income and wealth are cointegrated in their common, but not in their idiosyncratic compon...

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14

The responses of taxable income induced by tax cuts: Empirical evidence from the German taxpayer panel

Gottfried, Peter; Witczak, Daniela

The elasticity of taxable income has gained increasing attention as a fiscal policy parameter. This paper provides empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new panel data set to analyze the taxable income response to ta...

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15

The measurement of poverty: examplified by the German case.

Plug, E.; Krause, P.; Praag, B., van; Wagner, G.

DRIVER (German)

16

The impacts of participation in rural organizations on the income of small-scale producers in Latin america

Escobar, Germán; Díaz, Octavio; Jara, Esteban

Common wisdom indicates that in rural societies, producers' organizations are one of the factors that allow small scale producers to achieve insertion in formal spaces and access economically attractive scales in the supplies and services markets. A probabilistic participation model was used to anal...

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17

The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany

Bach, Stefan; Buslei, Hermann

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from r...

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18

The impact of home production on economic inequality in Germany

Frick, Joachim R.; Grabka, Markus M.; Groh-Samberg, Olaf

Using representative income and time use-data from the German Socio-Economic Panel (SOEP), we estimate non-monetary income advantages arising from home production and analyse their impact on economic inequality. As an alternative to existing measures, we propose a predicted wage approach based on a ...

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20

The effects of financial development on income inequality and poverty

Kappel, Vivien

This paper examines the effects of financial development on income inequality and poverty. The results of both cross-country and panel data regressions suggest that inequality and poverty are reduced not only through enhanced loan markets, but also through more developed stock markets. We show that ...

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21

The effect of family income during childhood on later-life attainment : evidence from Germany

Jenkins, Stephen P.; Schluter, Christian

We examine the impact of family income during childhood on the type of secondary school that German children attend, a good indicator of their lifetime socioeconomic attainment. By contrast with several US child outcome studies, we find that late-childhood income is a more important determinant of o...

DRIVER (German)

23

The World Distribution of Well-being Dissected

Summers, R.; Heston, A.; Conference on Research in Income and Wealth
1999-01-01

German National Library of Science and Technology (GetInfo) (German)

32

The Income Portfolio of Immigrants in Germany - Effects of Ethnic Origin and Assimilation Or: Who Gains from Income Re-Distribution?

Frick, Joachim R.; Büchel, Felix

This paper deals with the economic performance of various population groups in Germany giving special attention to ethnic origin of immigrants as compared to the native born German population. In addition, winners and losers of the re-distribution process, induced by the tax and social security syst...

DRIVER (German)

35

The Effect of Family Income During Childhood on Later-Life Attainment: Evidence from Germany

Jenkins, Stephen P.; Schluter, Christian

We examine the impact of family income during childhood on the type of secondary school that German children attend, a good indicator of their lifetime socioeconomic attainment. By contrast with several US child outcome studies, we find that late-childhood income is a more important determinant of o...

DRIVER (German)

37

The Devil is in the Shadow Do institutions affect income and productivity or only official income and official productivity

Dreher, Axel; Méon, Pierre-Guillaume; Schneider, Friedrich

This paper assesses the relationship between institutions, output, and productivity, when official output is corrected for the size of the shadow economy. Our results confirm the usual positive impact of institutional quality on official output and total factor productivity, and its negative impact ...

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38

The Degree and Pattern of Income Immobility in Sweden

Gustafsson, B.; International Association for Research in Income and Wealth
1992-01-01

German National Library of Science and Technology (GetInfo) (German)

44

Taxation and capital structure choice: evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; Wamser, Georg

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals? foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the theoretical ...

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52

Sociodemographic, Economic, and Psychological Drivers of the Demand for Life Insurance Evidence from the German Retirement Income Act

Hecht, Carolin; Hanewald, Katja

We exploit the natural experiment of the 2005 income tax reform in Germany to study the effects of tax incentives on consumer behavior in life insurance markets. Our empirical analysis of sociodemographic, economic, and psychological household characteristics elicited in the German SAVE study shows ...

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53

Socio-economic and demographic factors of crime in Germany: evidence from panel data of the German states

Entorf, Horst; Spengler, Hannes

Our study is based on the traditional Becker-Ehrlich deterrence model, but we analyse the model in the face of currently discussed factors of crime like demographic changes, youth-unemployment and income inequality. We use a panel of the German Laender (states) that allows us to exploit different ex...

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55

Self-selection and the returns to geographic mobility: what can be learned from the German reunification experiment

Zaiceva, Anzelika

This paper investigates the causal effect of geographic mobility on income. The returns to German East-West migration and commuting are estimated, exploiting the structure of centrally planned economies and a natural experiment of German reunification for identification. I find that the migration pr...

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56

Self-Selection and the Returns to Geographic Mobility: What Can Be Learned from the German Reunification ?Experiment?

Zaiceva, Anzelika

This paper investigates the causal effect of geographic labour mobility on income. The returns to German East-West migration and commuting are estimated exploiting the structure of centrally planned economies and a "natural experiment" of German reunification for identification. I find that migratio...

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57

Seasonality and stochastic trends in German consumption and income, 1960.1- 1987.4

Franses, Ph.H.B.F.; Paap, R.

The quarterly time series of German consumption and income are analyzed with respect to seasonality and stochastic trends. It emerges that both variables can be appropriately described by a periodically integrated autoregression. An implication is that the stochastic trend and the seasonal fluctuati...

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58

Savings decisions under life-time and earnings uncertainty : empirical evidence from West German household data

Rodepeter, Ralf; Winter, Joachim

We analyze a model of life-cycle savings decisions which allows for both life-time and income uncertainty. We then simulate life-cycle saving rates based on empirical income processes estimated from West German household data. Our main findings are, first, that allowing for mortality risk improves t...

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59

Rural Income Dynamics in Post-Crisis Indonesia

Priebe, Jan; Rudolf, Robert; Klasen, Stephan; Weisbrod, Julian

Indonesia is, what the World Development Report 2008 calls, a transforming country characterized by increasing rural-urban income disparities and high poverty rates. Bearing these facts in mind, it is striking how little is known about causes and mechanism of the underlying determinants of poverty i...

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60

Rich and Healthy – better than Poor and Sick? : an Empirical Analysis of Income, Health, and the Duration of the Pension Benefit Spell

Hupfeld, Stefan

We analyze the relationship between duration of the pension benefit spell and pension benefit claims from the German public pension system, with a special emphasis on differential results with respect to health. This relationship is crucial and causal for a potential structural pattern of redistribu...

DRIVER (German)

62

Regional income stratification in unified Germany using a Gini decomposition approach

Frick, Joachim R.; Goebel, Jan

This paper delivers new insights into the development of income inequality and regional stratification in Germany after unification using a new method for detecting social stratification by a decomposition of the GINI index which yields the obligatory between- and within-group components as well as ...

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63

Regional Income Stratification in Unified Germany using a Gini Decomposition Approach

Goebel, Jan; Frick, Joachim R.

This paper delivers new insights into the development of income inequality and regional stratification in Germany after unification using a new method for detecting social stratification by a decomposition of the GINI index which yields the obligatory between- and within-group components as well as ...

DRIVER (German)

64

Regional Income Stratification in Unified Germany Using a Gini Decomposition Approach

Frick, Joachim R.; Goebel, Jan

This paper delivers new insights into the development of income inequality and regional stratification in Germany after unification using a new method for detecting social stratification by a decomposition of the GINI index which yields the obligatory between- and withingroup components as well as a...

DRIVER (German)

66

Refinancing Europe’s higher education through deferred and income-contingent fees: an empirical assessment using Belgian, German and UK data

Vandenberghe, Vincent; Debande, O.

The arguments for refinancing the European Union’s (EU) higher education via higher tuition fees largely rest on preserving the profitability of the educational investment and offering deferred and income-contingent payments. Using income survey datasets on Belgium, Germany and the United Kingdom (U...

DRIVER (German)

67

Ranking Income Distributions When Needs Differ

Jenkins, S. P.; Lambert, P. J.; International Association for Research in Income and Wealth
1992-01-01

German National Library of Science and Technology (GetInfo) (German)

68

Racial and gender wage differentials in South Africa: What can cohort data tell?

Grün, Carola

High poverty rates as well as a very unequal distribution of income and wealth are distinctive features of post Apartheid South Africa. Studies analysing the extent of income inequality show that since the end of Apartheid the distribution of income has at best not changed at all, but depending on t...

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74

Perspectives on the World Income Distribution: Beyond Twin Peaks Towards Welfare Conclusions

Weisbrod, Julian; Vollmer, Sebastian; Holzmann, Hajo

This paper contributes towards the growing debate concerning the world distribution of income and its evolution over that past three to four decades. Our methodological approach is twofold. First, we formally test for the number of modes in a cross-sectional analysis where each country is represente...

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76

Parental income and child health in Germany

Reinhold, Steffen; Jürges, Hendrik

We use newly available data from Germany to study the relationship between parental income and child health. We find a strong gradient between parental income and subjective child health as has been documented earlier in the US, Canada and the UK. The relationship in Germany is about as strong in th...

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77

Parental Background and Earnings: German Evidence on Direct and Indirect Relationships

Cornelissen, T; Jirjahn, U; Tsertsvadze, G

Using data from the German Socioeconomic Panel (GSOEP), the study analyzes the direct and indirect effects of parental background on employees' earnings. To examine indirect effects we estimate the determinants of the employees' years of schooling. In a second step, we run wage regressions to examin...

DRIVER (German)

78

Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmenssteuerreform 2008/2009

Homburg, Stefan; Houben, Henriette; Maiterth, Ralf

Effective from 2008, Germany´s top marginal income tax rate rises from 42 to 45 der cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28,25 per cent for retained profits (§34a EStG-E). If they do so, profits are taxed again upon distribution. Using corporate...

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79

Optimal income taxation of married couples: an empirical analysis of joint and individual taxation

Haan, Peter; Navarro, Dolores

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this welf...

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80

On the non-stationarity of German income mobility (and some observations on poverty dynamics)

Schluter, Christian

The intra-distributional mobility of German income dynamics is analysed using GSOEP. Transition probabilities are found to be time-varying. The tested models comprise various mixed Markov chains in discrete time and a non-stationary mover-stayer model is proposed. In order to explain the observed mo...

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82

Occupational distribution of inflammatory bowel disease among German employees.

Sonnenberg, A

Previous reports have shown that both Crohn's disease and ulcerative colitis affect people in white collar occupations associated with higher income and higher social class more frequently than other groups in the population. This study sought to carry these analyses one step further and investigate...

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83

Nonparametric Bounds on Employment and Income Effects of Continuous Vocational Training in East Germany

Michael Lechner

Not available in German. This paper explores the potential of an approach suggested by Manski of obtaining nonparametric bounds for treatment effects in evaluation studies without knowledge of the participation process. The practical concern is the effects of continuous vocational training in East G...

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89

Missing Income Data in the German SOEP : Incidence, Imputation and its Impact on the Income distribution

Grabka, Markus M.; Frick, Joachim R.

This paper deals with the question of selectivity of missing data on income questions in large panel surveys due to item-non-response and with imputation as one alternative strategy to cope with this issue. In contrast to cross-section surveys, the imputation of missing values in panel data can prof...

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90

Measuring inequality using censored data: a multiple imputation approach

Jenkins, Stephen P.; Burkhauser, Richard V.; Feng, Shuaizhang; Larrimore, Jeff

To measure income inequality with right censored (topcoded) data, we propose multiple imputation for censored observations using draws from Generalized Beta of the Second Kind distributions to provide partially synthetic datasets analyzed using complete data methods. Estimation and inference uses Re...

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91

Measuring Pro-Poor Growth with Non-Income Indicators

Klasen, Stephan; Harttgen, Kenneth; Grosse, Melanie

One existing shortcoming of current pro-poor growth concepts and measurements is that they are completely focused on income. But growth that is declared to be pro-poor where the measure is based only on income must not automatically imply improvement in the nonincome (or social) dimension of poverty...

DRIVER (German)

96

Longevity and Redistribution in the German Pension System

Hupfeld, Stefan

There are theoretical foundations which allow hypothesizing on a positive association of life expectancy or retirement age with income. If both cannot be falsified, the relationship of income and the internal rate of return of a public pension system is not straight forward. By application of a part...

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98
99

Life-cycle variations in the association between current and lifetime earnings: evidence for German natives and guest workers

Brenner, Jan

In many economic models a central variable of interest is lifetime or permanent income which is not observed in survey data sets and typically proxied by annual income information. To assess the quality of such approximations, we use a unique source of lifetime earnings - the German pension system -...

DRIVER (German)

100

Life satisfaction and relative income: perceptions and evidence

Mayraz, Guy; Wagner, Gert G.; Schupp, Jürgen

Using a unique dataset we study both the actual and self-perceived relationship between subjective well-being and income comparisons against a wide range of potential comparison groups, enabling us to investigate a broader range of questions than in previous studies. In questions inserted into a 200...

DRIVER (German)

101

Labor market and income effects of a legal minimum wage in Germany

Müller, Kai-Uwe; Steiner, Viktor

In view of rising wage and income inequality, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the basis of a microsimulation model which accounts for the ...

DRIVER (German)

103

Keeping up with the Schmidts: An Empirical Test of Relative Deprivation Theory in the Neighbourhood Context

Knies, Gundi; Burgess, Simon M.; Propper, Carol

We test empirically whether people?s life satisfaction depends on their relative income position in the neighbourhood, drawing on a unique dataset, the German Socio-economic Panel Study (SOEP) matched with micro-marketing indicators of population characteristics. Relative deprivation theory suggests...

DRIVER (German)

104

Item non-response and imputation of annual labor income in panel surveys from a cross-national perspective

Frick, Joachim R.; Grabka, Markus M.

Using data on annual individual labor income from three representative panel datasets (German SOEP, British BHPS, Australian HILDA) we investigate a) the selectivity of item non-response (INR) and b) the impact of imputation as a prominent post-survey means to cope with this type of measurement erro...

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105

Item non-response and imputation of annual labor income in panel surveys from a cross-national Perspective

Frick, Joachim R.; Grabka, Markus M.

Using data on annual individual labor income from three representative panel datasets (German SOEP, British BHPS, Australian HILDA) we investigate a) the selectivity of item non-response (INR) and b) the impact of imputation as a prominent post-survey means to cope with this type of measurement erro...

DRIVER (German)

108

Is Inflation Heterogeneously Distributed Among Income Groups?

Mehrhoff, Jens; Breuer, Claus Christian

Inflation rates of more than 3% in Germany during some months in the spring and summer of 2008 have been giving rise to claims from both politicians and the unions for social measures for welfare recipients. It is argued that the burden of inflation is heterogeneously distributed among different inc...

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110

Introducing family tax splitting in Germany: how would it affect the income distribution and work incentives?

Steiner, Viktor; Wrohlich, Katharina

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these pro...

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111

Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?

Steiner, Viktor; Wrohlich, Katharina

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these pro...

DRIVER (German)

116

Inequality and growth: A joint analysis of demand and supply

Shen, Ling

The paper contributes to the literature of income inequality and economic growth in two directions. First, it analyzes the impact of income inequality on economic growth both through the supply of human capital and the incentive to invent induced by the demand for better quality goods. Secondly, I d...

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117

Incomes and inequality in the long run: the case of German elderly

Bönke, Timm; Schröder, Carsten; Schulte, Katharina

We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens for the period from 1978 to 2003, focussing on differences between retired and non-retired elderly and between elderly with residence in the Old and the New German Laender. Inter-t...

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118

Incomes and inequality in the long run: the case of German elderly

Bönke, Timm; Schröder, Carsten; Schulte, Katharina

We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens for the period from 1978 to 2003, focussing on differences between retired and non-retired elderly and between elderly with residence in the Old and the New German Laender. Inter-t...

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119

Income taxation and household size: would French family splitting make German families better off?

Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina

In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household type...

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120

Income taxation and accounting: conceptual tools for comparing European systems

Aguiar, Nina

The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for t...

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121

Income support systems, labor market policies and labor supply: the German experience

Caliendo, Marco

In view of the demographic trends, most EU countries face the problem of a declining work force in the future. Understanding the interaction between income support systems (such as unemployment benefits, social assistance, early retirement and pension systems) and total labor supply is of crucial im...

DRIVER (German)

123

Income inequality and job satisfaction of full-time employees in Germany

Wunder, Christoph; Schwarze, Johannes

Using data from the German Socio-Economic Panel Study (GSOEP), it is shown that income comparison with persons who are better off has a clear impact on the job satisfaction of West German full-time employees. Two contrary effects can be identified. On the one hand, there is an aversion to disadvanta...

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125

Income diversification in the German banking industry

Busch, Ramona; Kick, Thomas

In the last few years it has been possible to observe decreasing interest margins for German universal banks. At the same time, institutions increasingly moved part of their business from interest to fee-earning activities. This study analyzes the determinants of non-interest income and its impact o...

DRIVER (German)

129

Income Taxation and Household Size: Would French Family Splitting Make German Families Better off ?

Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina

In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household type...

DRIVER (German)

130

Income Satisfaction Inequality and its Causes

Ferrer-i-Carbonell, Ada; Van Praag, Bernard M. S.

In this paper, the concept of Income Satisfaction Inequality is operationalized on the basis of individual responses to an Income Satisfaction question posed in the German Socio-Economic Panel (GSOEP). Income satisfaction is the subjective analogue of the objective income concept and includes object...

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131

Income Satisfaction Inequality and its Causes

Van Praag, Bernard M.S.; Ferrer-i-Carbonell, Ada

In this paper, the concept of Income Satisfaction Inequality is operationalized on the basis of individual responses to an Income Satisfaction question posed in the German Socio-Economic Panel (GSOEP). Income satisfaction is the subjective analogue of the objective income concept and includes object...

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133

Income Diversification and Poverty in a Growing Agricultural Economy: The Case of Ghana

Lay, Jann; Schüler, Dana

This paper analyses changes in income portfolios of rural households and its determinants for the case of Ghana in the 1990s. Our analysis shows that, contrary to common beliefs, rural Ghana has seen major economic transformation, as households increasingly diversify their livelihoods by both increa...

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136

Impact of off-farm income on food security and nutrition in Nigeria

Babatunde, Raphael O.; Qaim, Matin

While the poverty implications of off-farm income have been analyzed in different developing countries, much less is known about the impact of off-farm income on household food security and nutrition. Here, this research gap is addressed by using farm survey data from Nigeria. Econometric analyses a...

DRIVER (German)

138

How well does a cash-flow tax on wages approximate an economic income tax on labor income?

Weiss, Martin

The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an alternati...

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139

Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany

Wrohlich, Katharina; Steiner, Viktor

We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax-benefit model. Our simulation results show relatively sm...

DRIVER (German)

142

Grow rich and clean up later? International assistance and the provision of environmental quality in low- and middle-income countries

Ruoff, Gabi

This paper deals with the question whether low- and middle-income countries that are politically better integrated into the international system are able to provide higher levels of environmental quality than could be expected only according to their national income levels. Using time-series cross-s...

DRIVER (German)

143

German male income volatility 1984 to 2008

Bartels, Charlotte; Bönke, Timm

Deploying data from the German Socio-Economic Panel (GSOEP) we analyze the variability of individual earnings and equivalent household income. Permanent and transitory variances of male income over the period 1984-2008 are estimated for Old German Laender in order to determine their importance to in...

DRIVER (German)

144

German exports to the euro area

Stephan, Sabine

The growth of the German economy intrinsically depends on the development of German exports to the euro area, which is by far the biggest market for German products. The paper estimates a structural equation for the export demand from the EMU member countries, which is suitable for both simulations ...

DRIVER (German)

145

Gender Differences in German Upward Income Mobility

Gang, Ira N.; Landon-Lane, John; Yun, Myeong-Su

We examine the upward labor income mobility of men and women in Germany using the GSOEP Cross National Equivalent File. Women have greater overall income mobility. However, utilizing a measure of upward income mobility and calculating the posterior probability that men?s upward income mobility is gr...

DRIVER (German)

146

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of the ...

DRIVER (German)

147

Food and low income

National Food Alliance; Working Party on Low Income
1995-01-01

German National Library of Science and Technology (GetInfo) (German)

148

Family Background Variables as Instruments for Education in Income Regressions: A Bayesian Analysis

Hoogerheide, L.F.; Block, J.H.; Thurik, A.R.

The validity of family background variables instrumenting education in income regressions has been much criticized. In this paper, we use data of the 2004 German Socio-Economic Panel and Bayesian analysis in order to analyze to what degree violations of the strong validity assumption affect the esti...

DRIVER (German)

149

FDI, Regulations and Growth

Busse, Matthias; Groizard, José Luis

The paper explores the linkage between income growth rates and foreign direct investment (FDI) inflows. So far the evidence is rather mixed, as no robust relationship between FDI and income growth has been established. We argue that countries need a sound business environment in the form of good gov...

DRIVER (German)

151

Expected future earnings, taxation, and university enrollment: a microeconometric model with uncertainty

Fossen, Frank M.; Glocker, Daniela

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to enter u...

DRIVER (German)

152

Estimating the effects of a major reform in additional child benefits granted to German low-income households

Stöwhase, S.

This research note provides a short overview of the difficulties associated with the estimation of the short-term fiscal effects of a major reform in additional child benefits granted to German low-income households. We briefly discuss the methodology used to construct both an appropriate database a...

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153

Empirical Evidence on the Effects of Marginal Tax Rates on Income : The German Case

Schellhorn, Hannes; Gottfried, Peter

In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ?natural experiment´ and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax rates. Our results suggest an average elasticity of taxable...

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155

Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. Endogeneit...

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156

Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. Endogeneit...

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158

Economic gains from publicly provided education in Germany

Frick, Joachim R.; Grabka, Markus M.; Groh-Samberg, Olaf

The aim of this paper is to estimate income advantages arising from publicly provided educa-tion and to analyse their impact on the income distribution in Germany. Using representative micro-data from the SOEP and considering regional and education-specific variation, from a cross-sectional perspect...

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159

Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform

Honerkamp, Josef; Moog, Stefan; Raffelhueschen, Bernd

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the quest...

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160

Earlier or Later : A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform

Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the quest...

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162

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals

Overesch, Michael; Schreiber, Ulrich

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, sin...

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163

Does Inequality Harm Income Mobility and Growth? An Assessment of the Growth Impact of Income and Education Inequality in Paraguay 1992: 2002

Otter, Thomas

Poverty reduction is entirely determined by the growth rate of population?s mean per capita income1 and by the change in the distribution of income. This places the empirical relation between growth and inequality at the heart of poverty reducing strategies. This study, which estimates the relation ...

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164

Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? – Evidence from German Multinationals

Overesch, Michael; Schreiber, Ulrich

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, sin...

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171

Disparities in prices and income across German NUTS 3 regions

Kosfeld, Reinhold; Eckey, Hans-Friedrich; Lauridsen, Jorgen

In EU countries, knowledge on spatial disparities in overall price level is extremely scarce. When interregional price disparities are large, however, nominal income measures fail to assess prosperity and the catch-up processes of regions. Despite its importance for regional policy, no official regi...

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172

Determinants of Drug Prices in Middle Income Countries: How important are intellectual property rights?

Schustereder, Ingmar; Jütting, Johannes

This paper analyzes the impact of trade related intellectual property rights (TRIPS) on drug prices in seven middle income countries. Applying both an econometric as well as an explorative analysis we find three key messages: First, the introduction of TRIPS in the selected countries tends to have n...

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175

DEFINING AND MEASURING THE LOCATION OF FDI OUTPUT

Lipsey, R. E.; International Association for Research in Income and Wealth
2007-01-01

German National Library of Science and Technology (GetInfo) (German)

176

Cross-country heterogeneity and the trade-income relationship

Herzer, Dierk

This paper makes two contributions to the literature on the impact of trade on income. First, we use heterogeneous panel cointegration techniques that are robust to omitted variables and endogenous regression to estimate the effect of trade on income for 81 developed and developing countries, both f...

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177

Creating National Poverty Profiles and Growth Incidence Curves with Incomplete Income or Consumption Expenditure Data: An Application to Bolivia

Spatz, Julius; Klasen, Stephan; Grosse, Melanie

In many developing countries, there does not exist a time series of nationally representative household budget or income surveys, while there often are surveys of regions as well as nationally representative Demographic and Health Surveys (DHS) which lack information on incomes. This makes an analys...

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179

Compiling a harmonized database from Germany's 1978 to 2003 sample surveys of income and expenditure

Bönke, Timm; Schröder, Carsten; Werdt, Clive

We outline a procedure for combining six cross-sections of the German Sample Survey of Income and Expenditure, and discuss potential pitfalls of such a venture. Particularly, we investigate the consequences of a major break in the survey design for inter-temporal comparisons of expenditure categorie...

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182

Charitable giving in the German welfare state: Fiscal incentives and crowding out

Bönke, Timm; Massarrat-Mashhadi, Nima; Sielaff, Christian

Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich sample ...

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184

Can governments boost voluntary retirement savings via tax incentives and subsidies? A German case study for low-income households

Corneo, Giacomo; Keese, Matthias; Schröder, Carsten

Since 2002 the German government has promoted private retirement saving plans by means of special subsidies and tax incentives (Riester scheme). This policy mainly targets low-income households. Using data from the German Socio-economic Panel, we scrutinize the impact of the Riester scheme on privat...

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193

Accounting for imputed and capital income flows in income inequality analyses

Frick, Joachim R.; Grabka, Markus M.

Using representative and consistent microdata from the German Socio-Economic Panel Study (SOEP) from 1985-2007, we illustrate that capital income (CI = return on financial investments) and imputed rent (IR = return on investments in owner-occupied housing) have become increasingly important sources ...

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195

A Human Development Index by Income Groups

Misselhorn, Mark; Klasen, Stephan; Harttgen, Kenneth; Grimm, Michael

One of the most frequent critiques of the HDI is that is does not take into account inequality within countries. We suggest a relatively easy and intuitive approach which allows to compute the three components and the overall HDI for quintiles of the income distribution. This allows comparisons of t...

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198

20 years of German unification: evidence on income convergence and heterogeneity

Peters, Heiko; Brück, Tilman

We analyse the convergence and heterogeneity of living standards between East and West Germany since unification. Based on data from the German Socio-Economic Panel (GSOEP), we compare total individual income of permanent adult residents, including retirees and the unemployed, of East and West Germa...

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199

20 years of German unification: evidence on income convergence and heterogeneity

Brück, Tilman; Peters, Heiko

We analyse the convergence and heterogeneity of living standards between East and West Germany since unification. Based on data from the German Socio-Economic Panel (GSOEP), we compare total individual income of permanent adult residents, including retirees and the unemployed, of East and West Germa...

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200

20 years of German unification: evidence on income convergence and heterogeneity

Brück, Tilman; Peters, Heiko

We analyse the convergence and heterogeneity of living standards between East and West Germany since unification. Based on data from the German Socio-Economic Panel (GSOEP), we compare total individual income of permanent adult residents, including retirees and the unemployed, of East and West Germa...

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