期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2008
卷号：2008
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：In this paper we develop a dynamic structural life-cycle model of labor supply
behavior which fully accounts for the effects of income tax and transfers on
labor supply incentives. Additionally, the model recognizes the demand side
driven rationing risk that might prevent individuals from realizing their
optimal labor supply state, resulting in involuntary unemployment. We use this
framework to study the employment effects of transforming a traditional welfare
state, as is currently in place in Germany, towards a more Anglo-American system
in which a large proportion of transfers are paid to the working poor.
