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Niedriglohnarbeitsmarkt

Immer mehr Beschäftigte arbeiten in Deutschland zu Niedriglöhnen. Vor allem junge Menschen sind davon betroffen. Bietet der Niedriglohnsektor eine Chance zum Einstieg in den Arbeitsmarkt oder ist er eine Sackgasse? Die IAB-Infoplattform erschließt Informationen zum Forschungsstand.

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im Aspekt "negative Einkommensteuer, Lohnsteuerentlastung"
  • Literaturhinweis

    Would Broadening the UI Tax Base Help Low-Income Workers? (2022)

    Duggan, Mark; Johnston, Andrew C.; Guo, Audrey;

    Zitatform

    Duggan, Mark, Audrey Guo & Andrew C. Johnston (2022): Would Broadening the UI Tax Base Help Low-Income Workers? (IZA discussion paper 15020), Bonn, 12 S.

    Abstract

    "The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers regarding the tradeoffs associated with this variation. In this paper, we use 37 years of data for all 50 states and Washington, D.C. to estimate the impact of the UI tax base on labor-market outcomes. We find that the low tax base that exists in California and many other states (and the necessarily higher tax rates that accompany these) negatively affects labor market outcomes for part-time and other low-earning workers." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The U.S. tax-transfer system and low-income households: Savings, labor supply, and household formation (2022)

    Ortigueira, Salvador; Siassi, Nawid;

    Zitatform

    Ortigueira, Salvador & Nawid Siassi (2022): The U.S. tax-transfer system and low-income households: Savings, labor supply, and household formation. In: Review of Economic Dynamics, Jg. 44, S. 184-210. DOI:10.1016/j.red.2021.02.010

    Abstract

    "Eligibility and benefits for anti-poverty income transfers in the U.S. are based on both the means and the household characteristics of applicants, such as their filing status, living arrangement, and marital status. In this paper we develop a dynamic structural model to study the effects of the U.S. tax-transfer system on the decisions of non-college-educated workers with children. In our model workers face uninsurable idiosyncratic risks and make decisions on savings, labor supply, living arrangement, and marital status. We find that the U.S. anti-poverty policy distorts the cohabitation/marriage decision of single mothers, providing incentives to cohabit. We also find quantitatively important effects on savings, and on the labor supply of husbands and wives. Namely, the model yields a U-shaped relationship between the earnings of one spouse and the labor supply of the other spouse, a result that we also find in the data. We show that these U-shaped relationships stem in part from the current design of anti-poverty income programs, and that the introduction of an EITC deduction on the earnings of secondary earners—as proposed in the 21st Century Worker Tax Cut Act—would increase the employment rate of the spouses of workers earning between $15K and $35K, especially of female spouses." (Author's abstract, IAB-Doku, © 2022 Elsevier) ((en))

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  • Literaturhinweis

    Who Does the Earned Income Tax Credit Benefit?: A Monopsony View (2021)

    Farmand, Aida; Davis, Owen;

    Zitatform

    Farmand, Aida & Owen Davis (2021): Who Does the Earned Income Tax Credit Benefit? A Monopsony View. (Working paper / Schwartz Center for Economic Policy Analysis 2021-02), New York, NY, 45 S.

    Abstract

    "The Earned Income Tax Credit (EITC) targets refundable tax credits to low-income workers, incentivizing labor supply and raising the incomes of tens of millions of Americans. One possible consequence of subsidizing low-wage work, however, is to reduce wage growth. A monopsony model of the EITC is developed in order to analyze its impacts on labor market outcomes, which are identified by exploiting variation in state EITC supplements. A first set of results focused on the food service industry find that the EITC increases employment and reduces turnover among young women. Further results suggest that the EITC reduces wages for workers without college degrees. These findings prompt a reconsideration of the redistributive effects of the EITC, particularly for groups like older low-wage workers who face slower wage growth as a result of the policy but do not receive the same level of benefits on average." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Redistribution across Europe: How much and to whom? (2021)

    Hammer, Bernhard; Poli, Silvia De; Christl, Michael ;

    Zitatform

    Hammer, Bernhard, Michael Christl & Silvia De Poli (2021): Redistribution across Europe: How much and to whom? (JRC working papers on taxation and structural reforms 2021-14), Seville, 28 S.

    Abstract

    "Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMOD-based microdata from 28 countries, we (a) quantify the redistribution to the pensioner and non-pensioner populations, (b) study the position of net beneficiaries in the overall income distribution and (c) analyse how taxes and benefits affect the working-age population with low income. Our results provide novel insights into the distributive role of tax-benefit systems across Europe. Interestingly, a strong overall redistribution between households is associated with generous pensions for a portion of the retirees but negatively related to support for low-income households." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Tax credits and in-work poverty in the UK: an analysis of income packages and anti-poverty performance (2019)

    Hick, Rod ; Lanau, Alba;

    Zitatform

    Hick, Rod & Alba Lanau (2019): Tax credits and in-work poverty in the UK. An analysis of income packages and anti-poverty performance. In: Social policy and society, Jg. 18, H. 2, S. 219-236. DOI:10.1017/S1474746418000118

    Abstract

    "This article examines the relationship between tax credits and in-work poverty, drawing on the findings from a major national study on in-work poverty. We present an analysis of (i) the income packages of working families and (ii) the performance of tax credits in relation to anti-poverty objectives, drawing on data from the Households Below Average Income survey between 2004/5 and 2014/15. Our study generates five novel findings, including that tax credits reduce the poverty gap of recipient households by two-thirds; that tax credit cuts post-2010/11 have served to focus payments on single parent families and households with greater numbers of children; and that tax credits make up just one third of the social security income of working households. We argue that understanding in greater depth the interaction between tax credits and income adequacy amongst working families is necessary to provide a firmer foundation for an effective assault on in-work poverty." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Aufkommens- und Verteilungswirkungen eines Entlastungsbetrags für Sozialversicherungsbeiträge bei der Einkommensteuer (SV-Entlastungsbetrag) (2018)

    Bach, Stefan; Fischer, Björn; Buslei, Hermann; Harnisch, Michelle;

    Zitatform

    Bach, Stefan, Hermann Buslei, Björn Fischer & Michelle Harnisch (2018): Aufkommens- und Verteilungswirkungen eines Entlastungsbetrags für Sozialversicherungsbeiträge bei der Einkommensteuer (SV-Entlastungsbetrag). (DIW Berlin. Politikberatung kompakt 128), Berlin, III, 33 S.

    Abstract

    "In diesem Forschungsprojekt werden die Aufkommens- und Verteilungswirkungen eines Entlastungsbetrags für Sozialversicherungsbeiträge bei der Einkommensteuer (SV-Entlastungsbetrag) analysiert. Dieser Steuerabzug entlastet niedrige Arbeitseinkommen, indem die Arbeitnehmerbeiträge zu den Sozialversicherungen sowie gleichwertige Vorsorgeaufwendungen bis zu einem Höchstbetrag von der Einkommensteuerschuld abgezogen werden, zum Beispiel bis 50 Euro, 100 Euro oder 150 Euro im Monat. Der SV-Entlastungsbetrag wird als Negativsteuer ausgezahlt, wenn er die Einkommensteuerschuld übersteigt. Der SV-Entlastungsbetrag wird gekürzt um die steuerliche Entlastungswirkung, die durch den Abzug der Sozialversicherungsbeiträge als Vorsorgeaufwendungen entsteht. Dadurch wird er bei steigenden Einkommen abgeschmolzen und nur bis zu mittleren Arbeitseinkommen gewährt, sofern keine Verluste aus anderen Einkünften oder höhere Abzüge das zu versteuernde Einkommen mindern." (Textauszug, IAB-Doku)

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  • Literaturhinweis

    Stemming the tide: What have European Union countries done to support low-wage workers in an era of downward wage pressures? (2018)

    Marchal, Sarah ; Marx, Ive ;

    Zitatform

    Marchal, Sarah & Ive Marx (2018): Stemming the tide. What have European Union countries done to support low-wage workers in an era of downward wage pressures? In: Journal of European social policy, Jg. 28, H. 1, S. 18-33. DOI:10.1177/0958928717704747

    Abstract

    "Governments across the European Union (EU) have been striving to get more people into work while at the same time acknowledging that more needs to be done to 'make work pay'. Yet this drive comes at a time when structural economic shifts are putting pressure on wages, especially of less skilled workers. This article focuses on trends in minimum wages, income taxes and work-related benefits within a selection of 15 EU countries, for the period 2001 - 2012, with three US states included as reference cases. We find evidence for eroding relative minimum wages in various EU countries, yet combined with catch-up growth in the new member states. We also find that governments counteracted eroding minimum wages through direct income support measures, especially for lone parents. Most prevalent among these were substantial declines in income tax liabilities." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The impact of in-work benefits on female labor supply and income distribution in Spain (2017)

    Ayala, Luis ; Paniagua, Milagros;

    Zitatform

    Ayala, Luis & Milagros Paniagua (2017): The impact of in-work benefits on female labor supply and income distribution in Spain. (EUROMOD working paper 2017,17), Colchester: EUROMOD at the Institute for Social and Economic Research, 36 S.

    Abstract

    "In-work benefits (IWBs) have become very common transfer programs that seek to meet both efficiency and equity targets. An expanding literature has assessed the effects of these policies on income distribution and labor supply showing important implications for female labor participation. In this paper, we estimate the distributional and behavioral impacts of a simulated IWB in Spain based on the replacement of the existing working mother tax credit (WMTC) using as a reference the US Earned Income Tax Credit (EITC). We simulate the effects of the proposed scheme using EUROMOD and a discrete choice model of labor supply. Our results show that the enhancement of the proposed IWB would have significant and positive effects both in terms of female labor participation and inequality and poverty reduction. The introduction of this IWB would generate a substantial increase in labor participation at the extensive margin and a non-negligible reduction at the intensive margin." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The role of aggregate preferences for labor supply: evidence from low-paid employment (2017)

    Haywood, Luke; Neumann, Michael;

    Zitatform

    Haywood, Luke & Michael Neumann (2017): The role of aggregate preferences for labor supply. Evidence from low-paid employment. (DIW-Diskussionspapiere 1652), Berlin, 56 S.

    Abstract

    "Labor supply in the market for low-paid jobs in Germany is strongly influenced by tax exemptions - even for individuals to whom these exemptions do not apply. We present compelling evidence that an individual's choice set depends on other workers' preferences because firms cater their job offers to aggregate preferences in the market. We estimate an equilibrium job search model which rationalizes the strong earnings bunching at the tax exemption threshold using German administrative data. We then simulate modifications to the tax schedule that remove the discontinuity and thus the bunching at the threshold. Results highlight the indirect costs of (discontinuous) tax policies which are shown to be reinforced by firm responses: Workers who would work anyway are hurt by subsidies benefiting groups who enter the market as a result of tax incentives." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The impact of in-work benefits on employment and poverty (2017)

    Vandelannoote, Dieter ; Verbist, Gerlinde;

    Zitatform

    Vandelannoote, Dieter & Gerlinde Verbist (2017): The impact of in-work benefits on employment and poverty. (EUROMOD working paper 2017,04), Colchester, 33 S.

    Abstract

    "This article studies the impact of design characteristics of in-work benefits on employment and poverty in an international comparative setting, taking account of both first and second order labour supply effects. We use the micro-simulation model EUROMOD, which has been enriched with a discrete labour supply model. The analysis is performed for four EU-member states: Belgium, Italy, Poland and Sweden. The results show that design characteristics matter substantially, though the specific effects differ in magnitude across countries, indicating there is no one-size-fits-all solution. Throughout the analysis, numerous trade-offs are uncovered: not only between employment and poverty goals, but also within employment incentives itself (extensive vs. intensive margin). Taking account of behavioural reactions attenuates the impact on poverty outcomes, signalling the importance of bringing these effects into the empirical analysis." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Dignity and dreams: what the Earned Income Tax Credit (EITC) means to low-income families (2015)

    Sykes, Jennifer; Edin, Kathryn; Križ, Katrin; Halpern-Meekin, Sarah;

    Zitatform

    Sykes, Jennifer, Katrin Križ, Kathryn Edin & Sarah Halpern-Meekin (2015): Dignity and dreams: what the Earned Income Tax Credit (EITC) means to low-income families. In: American Sociological Review, Jg. 80, H. 2, S. 243-267. DOI:10.1177/0003122414551552

    Abstract

    "Money has meaning that shapes its uses and social significance, including the monies low-income families draw on for survival: wages, welfare, and the Earned Income Tax Credit (EITC). This study, based on in-depth interviews with 115 low-wage EITC recipients, reveals the EITC is an unusual type of government transfer. Recipients of the EITC say they value the debt relief this government benefit brings. However, they also perceive it as a just reward for work, which legitimizes a temporary increase in consumption. Furthermore, unlike other means-tested government transfers, the credit is seen as a springboard for upward mobility. Thus, by conferring dignity and spurring dreams, the EITC enhances feelings of citizenship and social inclusion." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The Earned Income Tax Credit, health, and happiness (2013)

    Boyd-Swan, Casey; Ifcher, John; Herbst, Chris M.; Zarghamee, Homa;

    Zitatform

    Boyd-Swan, Casey, Chris M. Herbst, John Ifcher & Homa Zarghamee (2013): The Earned Income Tax Credit, health, and happiness. (IZA discussion paper 7261), Bonn, 41 S.

    Abstract

    "This paper contributes to the small but growing literature evaluating the health effects of the Earned Income Tax Credit (EITC). In particular, we use data from the National Survey of Families and Households to study the impact of the 1990 federal EITC expansion on several outcomes related to mental health and subjective well-being. The identification strategy relies on a difference-in-differences framework to estimate intent-to-treat effects for the post-reform period. Our results suggest that the 1990 EITC reform generated sizeable health benefits for low-skilled mothers. Such women experienced lower depression symptomatology, an increase in self-reported happiness, and improved self-efficacy relative to their childless counterparts. Consistent with previous work, we find that married mothers captured most of the health benefits, with unmarried mothers' health changing very little following the 1990 EITC reform." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Did the Work Opportunity Tax Credit cause subsidized worker substitution? (2012)

    Ajilore, Olugbenga;

    Zitatform

    Ajilore, Olugbenga (2012): Did the Work Opportunity Tax Credit cause subsidized worker substitution? In: Economic Development Quarterly, Jg. 26, H. 3, S. 231-237. DOI:10.1177/0891242412453306

    Abstract

    "This article questions whether the implementation of the Work Opportunity Tax Credit (WOTC) created an incentive for employers to substitute subsidized workers for incumbent workers. To see if this substitution occurs, the author uses a differences-in-differences methodology to test whether the implementation of the WOTC caused both an increase in employment from a representative target group and a decrease in employment of a group that is a close substitute for members of the target group. The author finds no evidence that subsidized worker substitution occurred in the period after the WOTC was implemented. There is evidence that the WOTC is effective in increasing the employment rates of long-term welfare recipients." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Employment, hours of work and the optimal taxation of low income families (2012)

    Blundell, Richard ; Shephard, Andrew;

    Zitatform

    Blundell, Richard & Andrew Shephard (2012): Employment, hours of work and the optimal taxation of low income families. In: The Review of Economic Studies, Jg. 79, H. 2, S. 481-510. DOI:10.1093/restud/rdr034

    Abstract

    "The optimal design of low-income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non-convexities of the tax and transfer system. The analysis considers purely Pareto improving reforms and also optimal design under social welfare functions with different degrees of inequality aversion. We explore the gains from tagging and also examine the case for the use of hours-contingent payments. Using the tax schedule for lone parents in the U.K. as our policy environment, the results point to a reformed non-linear tax schedule with tax credits only optimal for low earners. The results also suggest a welfare improving role for tagging according to child age and for hours-contingent payments, although the case for the latter is mitigated when hours cannot be monitored or recorded accurately by the tax authorities." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Time-limited in-work benefits in the UK: a review of recent evidence (2012)

    Chowdry, Haroon;

    Zitatform

    Chowdry, Haroon (2012): Time-limited in-work benefits in the UK. A review of recent evidence. In: National Institute Economic Review, Jg. 219, H. 1, S. R53-R64. DOI:10.1177/002795011221900106

    Abstract

    "This paper reviews three UK-based welfare-to-work programmes featuring time-limited financial incentives to leave out-of-work benefits for employment. The policies considered are (i) the Employment Retention and Advancement demonstration, aimed at lone parents and the long-term unemployed; (ii) In-Work Credit, aimed at lone parents on welfare; (iii) Pathways to Work, aimed at recipients of incapacity benefits. I illustrate the difficulties in extrapolating from specific findings to general policy-relevant conclusions. Finally, I depict the challenge facing evaluators in future and point to the directions in which evaluation will need to develop if it is to contribute more fully to policy-relevant evaluation." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    The 1993 EITC expansion and low-skilled single mothers' welfare use decision (2012)

    Chyi, Hau;

    Zitatform

    Chyi, Hau (2012): The 1993 EITC expansion and low-skilled single mothers' welfare use decision. In: Applied Economics, Jg. 44, H. 13, S. 1717-1736. DOI:10.1080/00036846.2011.554372

    Abstract

    "Previous studies on low-skilled single mothers focus generally either on the binary welfare use or work decision. However, work among welfare participants has increased steadily since the mid-1990s. This study estimates the role of the 1993 Earned Income Tax Credit (EITC) expansion on the decline of welfare caseloads using a bivariate probit model. Using monthly Survey of Income and Program Participation (SIPP) information, I find that the 1993 EITC expansion has at least the same effect on reducing welfare use as the welfare reform initiatives. Moreover, the elasticity estimates indicate that single mothers, especially those who were not employed and dependent solely on welfare before the expansion, were the most responsive to the policy initiatives. Finally, the increase in work among welfare participants is due to the relative ineffectiveness of the policies in reducing the net population of those who are on welfare and work simultaneously." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    In-work benefits for married couples: an ex-ante evaluation of EITC and WTC policies in Italy (2012)

    De Luca, Giuseppe; Rossetti, Claudio; Vuri, Daniela ;

    Zitatform

    De Luca, Giuseppe, Claudio Rossetti & Daniela Vuri (2012): In-work benefits for married couples. An ex-ante evaluation of EITC and WTC policies in Italy. (IZA discussion paper 6739), Bonn, 41 S.

    Abstract

    "This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider two in-work benefit schemes following the key principles of the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these in-work benefits is however augmented with a new benefit premium for two-earner households in order to overcome the well-known disincentive effects that these welfare instruments may generate on secondary earners. In simulation, the proposed in-work benefits are financed through the abolition of Italian family allowances for dependent employees and contingent workers thus ensuring tax revenue neutrality. We show that our EITC and WTC reforms have strong positive effects on labor supply of wives, weak negative effects on labor supply of husbands, and strong positive effects on equity. The EITC is more effective than the WTC in boosting employment of wives, while the WTC is more effective than the EITC in fighting poverty. In both schemes, the trade-off between labor supply incentives and redistributive effects is crucially related to the new benefit premium for two-earner households. Other things being equal, tax revenue neutrality implies that a higher value of this policy coefficient yields stronger incentive effects and weaker redistributive effects." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Evaluation of the Swedish earned income tax credit (2012)

    Edmark, Karin; Selin, Hakan; Liang, Che-Yuan; Mörk, Eva ;

    Zitatform

    Edmark, Karin, Che-Yuan Liang, Eva Mörk & Hakan Selin (2012): Evaluation of the Swedish earned income tax credit. (Institute for Labour Market Policy Evaluation. Working paper 2012,01), Uppsala, 39 S.

    Abstract

    "Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to go from unemployment to, at least, part-time work. In this paper we try to analyze the extensive margin labor supply effects of the Swedish earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well as the resulting average tax rate, is a function of the municipality of residence and income if working. However, throughout the analysis we find placebo effects that are similar in size to the estimated reform effects. In addition, the results are sensitive with respect to how we define employment, which is especially true when we analyze different subgroups such as men and women, married and singles. Our conclusion is that the identifying variation is too small and potentially endogenous and that it is therefore not possible to use this variation to perform a quasi-experimental evaluation of the Swedish EITC-reform." (Author's abstract, IAB-Doku) ((en))

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  • Literaturhinweis

    Alternativen zu Mini- und Midijobs? Die Beispiele Frankreich und Vereinigtes Königreich (2012)

    Herzog-Stein, Alexander ; Sesselmeier, Werner;

    Zitatform

    Herzog-Stein, Alexander & Werner Sesselmeier (2012): Alternativen zu Mini- und Midijobs? Die Beispiele Frankreich und Vereinigtes Königreich. In: WSI-Mitteilungen, Jg. 65, H. 1, S. 41-49. DOI:10.5771/0342-300X-2012-1-41

    Abstract

    "Mit den 2003 eingeführten Minijobs waren die Zielvorstellungen verbunden, näher an die Normalarbeitsverhältnisse heranzurücken, zudem Übergänge zu diesen zu schaffen, aber auch im Unterschied zu den Normalarbeitsverhältnissen so attraktiv für die Arbeitnehmer zu sein, dass damit schattenwirtschaftliche Tätigkeiten abgebaut würden. Trotz des hohen Umfangs an Minijobs scheint man den damit verbundenen Zielen nicht näher gekommen zu sein. Der Beitrag untersucht vergleichbare Instrumente im Vereinigten Königreich und in Frankreich. In beiden Ländern existieren explizite Lohnzuschüsse, die im Unterschied zu Deutschland im Einkommensteuersystem verankert sind, in Kombination mit Förderschwellen und Mindestlöhnen. Die vorliegenden Untersuchungen deuten darauf hin, dass die Brückenfunktion mit dieser Instrumentenkombination effektiver funktioniert als die Minijob-Regelungen in Deutschland." (Autorenreferat, IAB-Doku)

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  • Literaturhinweis

    Combating in-work poverty in continental Europe: an investigation using the Belgian case (2012)

    Marx, Ive ; Verbist, Gerlinde; Vanhille, Josefine;

    Zitatform

    Marx, Ive, Josefine Vanhille & Gerlinde Verbist (2012): Combating in-work poverty in continental Europe. An investigation using the Belgian case. In: Journal of social policy, Jg. 41, H. 1, S. 19-41. DOI:10.1017/S0047279411000341

    Abstract

    "Recent studies find in-work poverty to be a pan-European phenomenon. Yet in-work poverty has come to the fore as a policy issue only recently in most continental European countries. Policies implemented in the United States and the United Kingdom, most notably in-work benefit schemes, are much discussed. This article argues that if it comes to preventing and alleviating poverty among workers, both the policy options and constraints facing Continental European policymakers are fundamentally different from those facing Anglo-Saxon policymakers. Consequently, policies that work in one setting cannot be simply emulated elsewhere. We present microsimulation derived results for Belgium to illustrate some of these points. Policy options discussed and simulated include: higher minimum wages, reductions in employee social security contributions, tax relief for low-paid workers and the implementation of a stylised version of the British Working Tax Credit. The latter measure has the strongest impact on in-work poverty, but in settings where wages are compressed, as in Belgium, a severe trade-off between coverage and budgetary cost presents itself. The article concludes that looking beyond targeted measures to universal benefits and support for employment of carers may be important components of an overall policy package to tackle in-work poverty." (Author's abstract, IAB-Doku) ((en))

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