Eric Sommer has studied Economics and Political Science at the University of Cologne and at the University of Copenhagen and obtained his Ph.D. at the University of Cologne. He joined IZA as a student assistant in November 2011 and became a Doctoral Student August 2012. Since August 2016, he has been working as Research Associate. His research focuses on the impact of tax-benefit systems on labor market outcomes and the income distribution. Beyond, he is in charge of the IZA microsimulation model on the German tax-benefit system.

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Publications

IZA Discussion Paper No. 11440

This paper assesses the effect of key demographic changes (population ageing and upskilling) that are expected by 2030 on the income distribution in the EU-27 and examines the potential of tax-benefit systems to counterbalance negative developments. Theory predicts that population ageing should increase income inequality, while the effect of up-skilling...

IZA Discussion Paper No. 11120

The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to which taxable bequests are...

IZA Discussion Paper No. 9618
published in: International Tax and Public Finance, 2017, 24 (4), 575-615 doi:10.1007/s10797-017-9462-3

The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect of demographic changes between 2010 and 2030 on labor force participation and government budgets in the EU-27. Our analysis involves the incorporation of population...

IZA Discussion Paper No. 8964
revised version published in: Labour Economics, 2017, 48, 54-66

In this paper, we estimate the causal effect of ambient air pollution on individuals' productivity by using panel data on the universe of professional soccer players in Germany over the period 1999-2011. Combining this data with hourly information on the concentration of particulate matter in spatial proximity to each stadium...

IZA Discussion Paper No. 8553

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects...

IZA Discussion Paper No. 7804
revised version published as 'Shifting Taxes from Labor to Consumption: More Employment and more Inequality?', Review of Income and Wealth, 63 (3), 524-563

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in income-related taxes. Based on a...

IZA Standpunkt Nr. 86
published in: Perspektiven der Wirtschaftspolitik, 2016, 17 (3), 264-275

Eine steuerliche Entlastung der Mittelschicht durch eine Abflachung des Einkommensteuertarifs wird immer wieder von der Politik gefordert. Wir führen eine Mikrosimulation einer solchen Reform durch und analysieren die Effekte auf Fiskus, Beschäftigung und Ungleichheit. Die zu erwartenden massiven Steuerausfälle machen flankierende Maßnahmen erforderlich. Unsere Ergebnisse legen nahe, dass es kaum...

IZA Standpunkt Nr. 59
revised version published in: Perspektiven der Wirtschaftspolitik, 2014, 14(2), 182-194

Die Steuervorschläge der Parteien stellen einen wesentlichen Teil ihrer Wahlprogramme für die Bundestagswahl 2013 dar. Sie werden in der Öffentlichkeit kontrovers diskutiert, da davon ausgegangen wird, dass sie einen erheblichen Einfluss auf die Wahlentscheidung haben wer-den. Daher stellt sich unmittelbar die Frage, welche Wählergruppen durch welche Steuerpläne be- oder entlastet...

IZA Research Report No. 79
Studie im Auftrag des Bundesministeriums für Wirtschaft und Energie, Bonn 2017 (146 Seiten)
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