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  1. A life cycle labour supply model with taxes estimated on German panel data
    the case of parallel preferences
    Autor*in: Laisney, François; Lechner, Michael; Soest, Arthur van; Wagenhals, Gerhard
    Erschienen: 1993
    Verlag:  ZEW, Mannheim

    We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (1993,1)
    Fernleihe:
    keine Fernleihe

     

    We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in the taste-shifter equations, and for an unbalanced panel. We use a subsample of the German Socio-economic Panel for the years 1985-1989.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/29365
    Schriftenreihe: Array ; no. 93, 01
    Schlagworte: Weibliche Arbeitskräfte; Arbeitsangebot; Lebenszyklus; Steuer; Deutschland
    Umfang: 34 S.
  2. Combining panel data and macro information
    an application to the estimation of a participation model
    Autor*in: Laisney, François; Lechner, Michael
    Erschienen: 1993
    Verlag:  ZEW, Mannheim

    When studying particular subgroups of a population, like for instance lone parents, the econometrician typically has few observations at hand. In such a situation, it is vital to take advantage of any valid complementary information that may be... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (1993,23)
    Fernleihe:
    keine Fernleihe

     

    When studying particular subgroups of a population, like for instance lone parents, the econometrician typically has few observations at hand. In such a situation, it is vital to take advantage of any valid complementary information that may be available. In this paper we illustrate, for the estimation of a participation model for lone mothers on data from the German Socio-Economic Panel 1984-1990, the relative benefits derived from using the panel structure of the data and from including macro information in the form of extra moments, as proposed by Imbens and Lancaster. The efficiency gains we find amount to having up to six times as many observations, and are shared almost equally between using the panel structure optimally and including macro information.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/29383
    Schriftenreihe: Array ; no. 93, 23
    Schlagworte: Mikroökonometrie; Ökonometrie; Weibliche Arbeitskräfte; Alleinerziehende; Theorie; Deutschland
    Umfang: 22 S
  3. Simulation of reforms of direct and indirect taxation for France
    Autor*in: Laisney, François; Mühleisen, Martin; Staat, Matthias; Vögele, Stefan
    Erschienen: [1992]
    Verlag:  ZEW, Mannheim

    We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different degrees of weakening of the 'quotient familial' , a feature of the French system of direct taxation which can be interpreted as aiming... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (1992,7)
    Fernleihe:
    keine Fernleihe

     

    We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different degrees of weakening of the 'quotient familial' , a feature of the French system of direct taxation which can be interpreted as aiming at taxing 'equivalised' household income. We compare two approaches to the calibration of the baseline situation and to the simulation of reactions to changes in the tax system. One of these takes fixed costs of work into account. For both we find that a tentative implementation of the Commission's proposal, keeping the low rate unchanged, is favourable to a narrow majority (the status quo is preferred on a number of criteria), but that it results in a high VAT rate in excess of the proposal. While a weakening of the quotient familial brings this rate within the desired bracket, the combined reform appears much less desirable than the pure VAT reform. This goes some way against the notion that the quotient familial constitutes a tax relief which is only significant for richer households.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/29450
    Schriftenreihe: Array ; no. 92, 07
    Schlagworte: Familienbesteuerung; Umsatzsteuer; Steuerreform; Simulation; Frankreich
    Umfang: 37 S, graph. Darst
  4. Do married women base their labour supply decisions on gross or marginal wages?
    Autor*in: König, Heinz; Laisney, François; Lechner, Michael; Pohlmeier, Winfried
    Erschienen: 1993
    Verlag:  ZEW, Mannheim

    In the face of complex budget constraints the assumption of rationally acting individuals having complete knowledge of the tax system is a theoretical borderline. The specific issues examined in this study are (i) to what extent do consumers (here... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (1993,9)
    Fernleihe:
    keine Fernleihe

     

    In the face of complex budget constraints the assumption of rationally acting individuals having complete knowledge of the tax system is a theoretical borderline. The specific issues examined in this study are (i) to what extent do consumers (here married women) perceive their true marginal tax rate when they make their labour supply decisions?, and (ii) how does the perception of the marginal tax rate differ among various socio-economic groups?. Using different approaches and different data sets·we consistently find that (i) against conventional wisdom the assumption of complete knowledge of the tax system does not fit the data well, and that (ii) education appears to be the main determinant of a correct perception of the marginal tax rate.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/29473
    Schriftenreihe: Array ; no. 93, 09
    Schlagworte: Weibliche Arbeitskräfte; Arbeitsangebot; Grenzsteuersatz; Wahrnehmung; Deutschland
    Umfang: 39 S., graph. Darst.
  5. On the dynamics of process innovative activity
    an empirical investigation using panel data
    Autor*in: König, Heinz; Laisney, François; Lechner, Michael; Pohlmeier, Winfried
    Erschienen: 1993

    This paper addresses three major aspects of firms' process innovative activity: forward- looking behaviour, uncertainty w.r.t. returns of R&D investments, and oligopolistic competition on the product market. Assuming that R&D expenditures are... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (1993,8)
    Fernleihe:
    keine Fernleihe

     

    This paper addresses three major aspects of firms' process innovative activity: forward- looking behaviour, uncertainty w.r.t. returns of R&D investments, and oligopolistic competition on the product market. Assuming that R&D expenditures are cost-reducing investments, we derive an Euler equation for process innovations and discuss alternative panel econometric approaches suitable to the case where only qualitative information is available. Empirical results are based on an unbalanced panel of German manufacturing firms for 1984-1989 and suggest that the Schumpeterian causality from firm size to innovation activity might in fact be attributed, at least partly, to heterogeneity in the perception of process innovative success.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/29484
    Schriftenreihe: Array ; no. 93, 08
    Schlagworte: Innovation; Marktstruktur; Betriebsgröße; Mikroökonometrie; Deutschland
    Umfang: 18 S