Jessen, Robin
Getting the por to work three welfare - increasing reforms for a busy Germany / Robin Jessen, Davud Rostam - Afschar and Viktor Steiner .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
We study three budget-neutral reforms of the German tax and transfer system designedto improve work incentives for people with low incomes: a feasible flat tax reform thatprovides a basic income equal to the current level of the means-tested unemploymentbenefit, and two alternative reforms that involve employment subsidies to stimulateparticipation and full-time work, respectively. We estimate labor supply reactions andwelfare effects using a microsimulation model based on household data from the Socio-Economic Panel and a structural labor supply model. We find that all three reforms increaselabor supply in the first decile of the income distribution. The flat tax scenario reduces overall labor supply by about 5%; the reform designed to increase participation reduces labor supply by 1%; the reform that provides incentives to work full-time has negligible effects on overall labor supply. With equal welfare weights, aggregate welfare gains are realizable under all three reforms.
RENTAS BAJAS
RENTA BÁSICA
TIPO LINEAL
IMPUESTOS
POBREZA
ALEMANIA
MODELOS DE SIMULACIÓN
Rostam Afschar, Davud
Steiner, Viktor
FinanzArchivv. 73, n. 1, March 2017, p. 1-41
Getting the por to work three welfare - increasing reforms for a busy Germany / Robin Jessen, Davud Rostam - Afschar and Viktor Steiner .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
We study three budget-neutral reforms of the German tax and transfer system designedto improve work incentives for people with low incomes: a feasible flat tax reform thatprovides a basic income equal to the current level of the means-tested unemploymentbenefit, and two alternative reforms that involve employment subsidies to stimulateparticipation and full-time work, respectively. We estimate labor supply reactions andwelfare effects using a microsimulation model based on household data from the Socio-Economic Panel and a structural labor supply model. We find that all three reforms increaselabor supply in the first decile of the income distribution. The flat tax scenario reduces overall labor supply by about 5%; the reform designed to increase participation reduces labor supply by 1%; the reform that provides incentives to work full-time has negligible effects on overall labor supply. With equal welfare weights, aggregate welfare gains are realizable under all three reforms.
RENTAS BAJAS
RENTA BÁSICA
TIPO LINEAL
IMPUESTOS
POBREZA
ALEMANIA
MODELOS DE SIMULACIÓN
Rostam Afschar, Davud
Steiner, Viktor
FinanzArchivv. 73, n. 1, March 2017, p. 1-41