The Experts below are selected from a list of 240 Experts worldwide ranked by ideXlab platform
Alexander Spermann - One of the best experts on this subject based on the ideXlab platform.
-
the targeted Negative Income Tax tnit in germany evidence from a quasi experiment
2006Co-Authors: Alexander Spermann, Harald StrotmannAbstract:We report empirical evidence from the first field experiments to be conducted in Germany with program and control groups between 1999 and 2002. The evaluated program called "Targeted Negative Income Tax (TNIT)" is a time-restricted employee subsidy for means-tested welfare recipients. We focus on a unique data set on welfare recipients in Mannheim and estimate the treatment effect of TNIT on participation probability. The average treatment effect is significant and lies between 6.6 and 6.8 percentage points. Since January 1st, 2005, TNIT can be offered to all means-tested long-term unemployed people in Germany by public case managers.
-
fighting long term unemployment with targeted employment subsidies benefit transfer programme btp versus targeted Negative Income Tax tnit die bekampfung der langzeitarbeitslosigkeit durch zielgruppenorientierte lohnsubventionen benefit transfer prog
Journal of Economics and Statistics, 1999Co-Authors: Alexander SpermannAbstract:An important feature of the European unemployment problem is the disincentive to supply labour for low-productivity workers due to generous levels of non-labour Income in conjunction with marginal effective Tax rates of around 100 % for low levels of Income (poverty trap). Targeted employment subsidies are proposed to overcome this problem. Snower (1994, 1997) suggests a targeted employer subsidy scheme called “Benefit Transfer Programme (BTP)”. Jerger/ Spermann (1997) suggest a targeted employee subsidy scheme called “Targeted Negative Income Tax (TNIT)”. Both proposals solve the poverty trap problem for a limited time period without additional fiscal costs. In this paper, the employment effects of BTP and TNIT are compared in an extended model of equilibrium unemployment. It turns out that TNIT may in practice be associated with higher employment effects than BTP due to the role of transaction costs and asymmetric information.
-
promoting low wage employment the case for a targeted Negative Income Tax
1997Co-Authors: Jurgen Jerger, Alexander SpermannAbstract:The above quotes from Thomas Morus are some 480 years old, but the question how to reconcile the guaranteed provision of basic needs and work incentives without direct control by syphogrants is still a hotly debated issue. Whereas unemployment benefits and social assistance ensure, to a certain degree, that nobody must ?care for his own living", the design of Tax and transfer systems should be such that no one or at least as few as possible should ?sit idle". This paper contributes to this debate by suggesting that the old idea of a Negative Income Tax (NIT; see Rhys-Williams, J.E. 1943, 1953, Friedman, M. 1962, 1968) could and should be revived, since it avoids some major labour supply disincentives of the present system. The main criticism of NIT is the alleged heavy fiscal costs associated with a general introduction. For this reason, we suggest to target this scheme to a well-defined group, particularly to long-term unemployed, where the present financial work disincentives are most severe. In this paper, we try to make the case for this ?targeted Negative Income Tax" (TNIT).
Mark W Plant - One of the best experts on this subject based on the ideXlab platform.
-
non parametric estimates of the labor supply effects of Negative Income Tax programs
Journal of Labor Economics, 1990Co-Authors: Orley Ashenfelter, Mark W PlantAbstract:This paper reports nonparametric estimates of the effect of labor supply behavior on the payments to families enrolled in the Seattle/Denver Income Maintenance Experiment. The randomized assignment of families to the treatment groups in this experiment was designed to permit the calculation of these nonparametric estimates. However, the nonparametric estimates have never been reported, even though they are easy to construct using a simple weighting procedure. Unfortunately, responses to the data collection instrument (which depended on costly surveys) were not random, and this opens up some ambiguity in the results.
Cornelia Sterner - One of the best experts on this subject based on the ideXlab platform.
-
Ein bedingungsloses Grundeinkommen in Form der Negativen Einkommensteuer: Eine soziologische und finanzwissenschaftliche Analyse
2012Co-Authors: Cornelia SternerAbstract:In this thesis, the idea of an unconditional basic Income is investigated by means of sociological and public finance analyses, with results about structural problems of the Austrian Tax and transfer system building the starting point. The unconditional basic Income in the form of a Negative Income Tax is therefore discussed and tentatively developed. It is suggested that the Negative Income Tax should be granted unconditionally and individually to all legal and permanent residents without the obligation of services in return. Besides the Negative lump sum Tax, a lump sum supplement should be granted for caregivers, honorary workers and people incapable of working. Based on a person’s own Income a positive Tax should be counted against the Negative Income Tax. With the implementation of the suggested model of a Negative Income Tax, basic (financial) needs could be secured and the Tax and transfer system could be harmonized, whereby administration effort could be reduced and poverty traps avoided. It is stressed that for the implementation of a comprehensive model of a Negative Income Tax all relevant parameters as well as possible impacts need to be investigated cautiously; suggestions of this thesis therefore need to be seen as a first attempt. The attitude towards an unconditional basic Income furthermore influences its successful implementation. Results suggest that great importance needs to be laid on the designation of the model as well as the conservation of the performance principle and self-responsibility to ensure a successful transformation.
-
ein bedingungsloses grundeinkommen in form der Negativen einkommensteuer eine soziologische und finanzwissenschaftliche analyse an unconditional basic Income in the form of the Negative Income Tax a sociological an public finance analysis
MPRA Paper, 2010Co-Authors: Cornelia SternerAbstract:In this thesis, the idea of an unconditional basic Income is investigated by means of sociological and public finance analyses, with results about structural problems of the Austrian Tax and transfer system building the starting point. The unconditional basic Income in the form of a Negative Income Tax is therefore discussed and tentatively developed. It is suggested that the Negative Income Tax should be granted unconditionally and individually to all legal and permanent residents without the obligation of services in return. Besides the Negative lump sum Tax, a lump sum supplement should be granted for caregivers, honorary workers and people incapable of working. Based on a person’s own Income a positive Tax should be counted against the Negative Income Tax. With the implementation of the suggested model of a Negative Income Tax, basic (financial) needs could be secured and the Tax and transfer system could be harmonized, whereby administration effort could be reduced and poverty traps avoided. It is stressed that for the implementation of a comprehensive model of a Negative Income Tax all relevant parameters as well as possible impacts need to be investigated cautiously; suggestions of this thesis therefore need to be seen as a first attempt. The attitude towards an unconditional basic Income furthermore influences its successful implementation. Results suggest that great importance needs to be laid on the designation of the model as well as the conservation of the performance principle and self-responsibility to ensure a successful transformation.
Pedro Lages Dos Santos - One of the best experts on this subject based on the ideXlab platform.
-
technological choices and labor market participation Negative Income Tax
Eurasian Economic Review, 2013Co-Authors: Samir Amine, Pedro Lages Dos SantosAbstract:In this article, we study the effect of the Negative Income Tax (NIT) on reducing inequalities. Using a matching model with a continuous distribution of worker skills, we show that a NIT reduces inequalities in favor of less qualified workers by making firms less selective and jobs less complex. However, this technological choice decreases the workers’ average productivity and therefore increases the unemployment rate. Copyright Eurasia Business and Economics Society 2013
-
Technological Choices and Labor Market Participation: Negative Income Tax
Eurasian Economic Review, 2013Co-Authors: Samir Amine, Pedro Lages Dos SantosAbstract:In this article, we study the effect of the Negative Income Tax (NIT) on reducing inequalities. Using a matching model with a continuous distribution of worker skills, we show that a NIT reduces inequalities in favor of less qualified workers by making firms less selective and jobs less complex. However, this technological choice decreases the workers’ average productivity and therefore increases the unemployment rate.
-
Negative Income Tax and labor market participation a short run analysis
Theoretical and Applied Economics, 2012Co-Authors: Samir Amine, Pedro Lages Dos SantosAbstract:This article examines the effects of the Negative Income Tax, in a matching model, on labor market participation. We show that the introduction of such instrument reduces unemployment and improves the situation of the poorest. But, amazingly, it provokes a fall on labor market participation principally because the agents are then less selective. We find another surprising result: despite the rise on participation, the increasing of unemployment benefits improves the situation of the firms at the expense of workers.
-
Technological Choices and Negative Income Tax (Les Choix Technologiques et L’Impot Negatif) (French)
SSRN Electronic Journal, 2011Co-Authors: Samir Amine, Pedro Lages Dos SantosAbstract:In this article, we stress the effect of a Negative Income Tax (NIT) scheme on the firms’ behaviour as regards their technological choices. Within the framework of a matching model with differentiation of the agents, we show that a NIT reduces inequalities and rises employment making agents less selective. Moreover, the repercussions of such a policy as regards technological choices are generally underestimated. We show that the introduction of a NIT can encourage the firms to invest in skill substitutability. In other words, they can be brought to lead a “despecialisation” of the jobs offered to the workers which is prejudicial to the productivity, in particular in the long run.
-
technological choices and Negative Income Tax les choix technologiques et l impot negatif french
2011Co-Authors: Samir Amine, Pedro Lages Dos SantosAbstract:In this article, we stress the effect of a Negative Income Tax (NIT) scheme on the firms’ behaviour as regards their technological choices. Within the framework of a matching model with differentiation of the agents, we show that a NIT reduces inequalities and rises employment making agents less selective. Moreover, the repercussions of such a policy as regards technological choices are generally underestimated. We show that the introduction of a NIT can encourage the firms to invest in skill substitutability. In other words, they can be brought to lead a “despecialisation” of the jobs offered to the workers which is prejudicial to the productivity, in particular in the long run.
Orley Ashenfelter - One of the best experts on this subject based on the ideXlab platform.
-
non parametric estimates of the labor supply effects of Negative Income Tax programs
Journal of Labor Economics, 1990Co-Authors: Orley Ashenfelter, Mark W PlantAbstract:This paper reports nonparametric estimates of the effect of labor supply behavior on the payments to families enrolled in the Seattle/Denver Income Maintenance Experiment. The randomized assignment of families to the treatment groups in this experiment was designed to permit the calculation of these nonparametric estimates. However, the nonparametric estimates have never been reported, even though they are easy to construct using a simple weighting procedure. Unfortunately, responses to the data collection instrument (which depended on costly surveys) were not random, and this opens up some ambiguity in the results.
