Suche nach „[S.] [Müllbacher]“ hat 4 Publikationen gefunden

Angewandte Wirtschaftswissenschaften

Zeitschriftenartikel

S. Müllbacher, Wolfgang Nagl

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

Abstract anzeigen

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

S. Müllbacher, Wolfgang Nagl

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

Abstract anzeigen

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)

S. Müllbacher, Wolfgang Nagl

Distributional and Incentive Effects of the Austrian Pension System

Studie im Auftrag von Global Equity Partners

2015

Angewandte Wirtschaftswissenschaften

Beitrag (Sammelband oder Tagungsband)

S. Müllbacher, Wolfgang Nagl

Distributional and Incentive Effects of the Austrian Pension System

Staatsquote und Pensionssysteme

2015

ISBN: 9783709306130