Publikationen
Suche nach „[S.] [Müllbacher]“ hat 4 Publikationen gefunden
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Zeitschriftenartikel
Labour supply in Austria: an assessment of recent developments and the effects of a tax reform
Empirica - Journal of European Economics, vol. 44, no. 3, pp. 465-486
2017
DOI: 10.1007/s10663-017-9373-7
We apply a structural discrete choice framework to estimate income-specific own-wage and cross-wage labour supply elasticities in regard to working hours and participation for married and single males and females in Austria. We use data from the Austrian components of the European Statistics of Income and Living Conditions from 2004 to 2012. Own-wage elasticities are very small for males and slightly higher for females. Cross-wage elasticities are practically zero for males and slightly negative for females. Male and female own-wage elasticities decrease with higher incomes. Over time female labour supply elasticities decrease. Furthermore, we assess the labour supply and fiscal effects of the Austrian tax reform of 2016. We find a total increase in working hours by 0.71%. The labour supply effects are stronger on the intensive margin, for females and for low-income earners. On total the tax reform induces a tax relief of 4.7 billion Euros. The positive effects on tax burden and disposable income increase with the individual income.
Angewandte Wirtschaftswissenschaften
Zeitschriftenartikel
Umverteilung in verschiedenen Pensionssystemen für Österreich
Wirtschaftsdienst - Zeitschrift für Wirtschaftspolitik, vol. 96, no. 2, pp. 140-147
2016
DOI: 10.1007/s10273-016-1939-7
Zusammenfassung
2004 wurde in Österreich das Allgemeine Pensionsgesetz beschlossen, das die gesamte Erwerbsbiografie zur Berechnung der Pensionen heranzieht. In diesem Beitrag simulieren die Autoren vier verschiedene Szenarien, um die Umverteilungsströme im österreichischen Pensionssystem in Abhängigkeit vom gewählten System zu analysieren. Einen besonderen Fokus legen sie schließlich darauf, die implizite Umverteilung innerhalb des Systems von der expliziten Umverteilung, z.B. aufgrund von Kindererziehungszeiten, zu trennen.
Abstract
Using a state-of-the-art microsimulation model, we analyse the redistributional effects of four different pension systems for Austria: the status quo, the new pension account system (APG), and two versions of a Notional Defined Contribution (NDC) system — one with and the other without non-contribution-based pension benefits. We identify the largest redistribution in the status quo. Women, low-income earners and persons with limited years of contributions benefit the most. The redistribution is reduced in the APG and nearly eliminated in the NDC system. We disentangle implicit and explicit redistribution in the APG system. The relative share of implicit redistribution decreases with income, whereas the absolute value of redistribution increases.
Angewandte Wirtschaftswissenschaften
Buch (Monographie)
Distributional and Incentive Effects of the Austrian Pension System
Studie im Auftrag von Global Equity Partners
2015
Angewandte Wirtschaftswissenschaften
Beitrag (Sammelband oder Tagungsband)
Distributional and Incentive Effects of the Austrian Pension System
Staatsquote und Pensionssysteme
2015
ISBN: 9783709306130