Apply with Caution: Introducing UK-Style In-Work Support in Germany
Apply with Caution: Introducing UK-Style In-Work Support in Germany
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谨慎申请：在德国引入英国式的工作支持
DOI：
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发表时间：
2006
期刊：
影响因子：
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通讯作者：
Michał Myck
中科院分区：
文献类型：
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作者：
P. Haan;Michał Myck
对联合王国最近在直接税和福利领域的改革对劳动力供应的影响的估计表明，政策可以对就业水平产生重大影响。我们证实了这一点，在工作中的支持系统引入到德国的税收和福利制度的模拟。我们的模拟结果表明，在德国引入在职税收抵免将使单身个体的就业人数增加10万人以上，但同时将使夫妻个体的劳动力供应减少约7万人。我们发现，税收抵免将导致显着下降的劳动力供应中的妇女和男子在两个工薪阶层的夫妇。在这项研究中，男性的结果尤其重要，因为它与英国的所有结果明显不同，英国男性的总体反应一直是积极的。我们的估计结果要求高度谨慎，就“进口”英国式的税收抵免到德国而言。以家庭收入为基础的在职支助将通过共同征收所得税，降低夫妻生活的男女的就业水平，从而加强现有的对次要收入者的工作抑制因素。
Estimates of the labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have a significant influence on the level of employment. We confirm this in a simulation of an in-work support system introduced into the German tax and benefit system. Our simulation results suggest that introducing in-work tax credits in Germany would increase the employment of single individuals by over 100,000 but it would simultaneously reduce the labour supply of individuals in couples by about 70,000. We find that tax credits would cause significant declines of labour supply among both women and men in two-earner couples. The outcome derived for men in this study is especially important as it is markedly different from all results found for the UK, where the overall response for men has always been positive. Our estimation results call for a high degree of caution insofar as ‘importing’ UK-style tax credits into Germany is concerned. In-work support based on family income would reinforce the existing work disincentives for secondary earners through joint income taxation, reducing the employment levels of both men and women living in couples.
在定量配给的劳动力市场上“让工作有报酬”
影响因子：
6.1
作者：
Bargain;M. Caliendo;P. Haan;K. Orsini
通讯作者：
K. Orsini