Artikel
Short- and long-term participation tax rates and their impact on labor supply
Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period 1993-2010, we find that recent reforms in Germany increased work incentives at the extensive margin measured by the participation tax rate (PTR), particularly for low-income individuals. Work incentives are even higher if the time horizon is extended to more than one year, pointing at an overestimation of the disincentives by standard measures. Regression analysis reveals that a decrease in the PTR increases the probability of taking up work significantly.
- Sprache
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Englisch
- Erschienen in
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Journal: International Tax and Public Finance ; ISSN: 1573-6970 ; Volume: 23 ; Year: 2016 ; Issue: 6 ; Pages: 1126-1159 ; Berlin: Springer
- Klassifikation
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Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: Household
Time Allocation and Labor Supply
Unemployment Insurance; Severance Pay; Plant Closings
- Thema
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Labor force participation
Work incentives
Welfare
Unemployment insurance
Income taxation
- Ereignis
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Geistige Schöpfung
- (wer)
-
Bartels, Charlotte
Pestel, Nico
- Ereignis
-
Veröffentlichung
- (wer)
-
Springer
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (wo)
-
Berlin
- (wann)
-
2016
- DOI
-
doi:10.1007/s10797-016-9400-9
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Bartels, Charlotte
- Pestel, Nico
- Springer
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Entstanden
- 2016
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