Die Bruttolohnschichtungen für die einzelnen Steuerklassen gemäß der Lohnsteuerstatistik 1998 werden anhand der Lohnentwicklung und der Entwicklung der Beschäftigtenzahl für die Jahre 2001 bis 2006 fortgeschrieben. Unter Anwendung des gegenwärtigen und des geplanten Steuerrechts wird das...

The gross wage income distributions for different groups of taxpayers in 1995 are used to derive income distributions for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced. When introducing the tax rate structures proposed by...

Based on a description of the German system of taxes and transfers, the incentives to work are analyzed for several groups of the labor force. The effects of the ?Hartz IV? reform (effective from 2005 onwards) on the incentives receive particular attention. It turns out that the marginal...