Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben (Welfare and distribution effects of a general fixed allowance for social insurance contributions)

Hilmar Schneider and Holger Bonin ()

Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, 2005, vol. 38, issue 4, 475-492

Abstract: "The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated using data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, including behavioral responses. Directly the reform raises individual welfare throughout. However, refinancing its substantial fiscal costs through a general consumption tax reduces aggregate labor supply and household utility levels, with progressive absolute losses. A poll tax preserves the immediate positive labor supply effect, but reverses entirely the benefits from the allowance except for households in the lowest income decile." (Author's abstract, IAB-Doku) ((en))

Keywords: Bundesrepublik Deutschland; Beschäftigungseffekte; Einkommenseffekte; Erwerbsverhalten; Finanzierung; Freibetrag; Lohnsubvention; Modell; Niedrigeinkommen; Sozialabgaben; Steuererhöhung; Arbeitskräfteangebot; Verteilungseffekte; Arbeitsvolumen; Arbeitszeitwunsch; 2002-2002 (search for similar items in EconPapers)
Date: 2005
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