Nach dem "Mainzer Modell" erhalten Bezieher von niedrigen Erwerbseinkommen bei Neuaufnahme einer sozialversicherungspflichtigen Beschäftigung Zuschüsse zu ihren Sozialversicherungsbeiträgen. Nach Meinung von Dr. Hans-Peter Klös und Holger Schäfer, Institut der deutschen Wirtschaft Köln,...

To estimate the impact of profit taxation on the financial leverage of corporations, this study uses a pseudopanel constructed from comprehensive corporate tax return microdata for the period 1998–2001, which saw the introduction of major corporate tax reform in Germany. Financial leverage...

We analyze the employment and income effects of a needs-based minimum benefit system (“Bedarfsorientierte Mindestsicherung”) which has recently been introduced in Austria. The aim of this reform was to reduce poverty as well as to increase work incentives for recipients of social assistance....