Steiner, Viktor; Wrohlich, Katharina - In: Weekly Report 1 (2005) 8, pp. 101-105
of 15 hours per week was abolished and the threshold up to which earnings remain free of social security contributions … (SSC) was increased. We calculate the labor market effects and the effects on income tax and SSC on the basis of a micro … simulation model. The analysis also includes indirect effects on total income tax and SSC resulting from the labor market effects …