Abstract The paper deals with the issue in how far the fiscal policy of the German Laender can be considered as sustainable. Comparing the fiscal policy stance and the budgets of the 16 German states, only Bavaria and Saxony are pursuing a fiscal policy which may be labelled as sustainable. The...

Abstract Sickness benefit income reduces an employee’s opportunity costs of absence from work. In the Federal Republic of Germany the institutional arrangement was changed several times during the 1951-1999 period. This paper investigates the effects on sick leave behavior. According to the...

Abstract Tax reform in Germany is proposed by political parties as well as by specific research groups. The gross wage income distributions for different groups of taxpayers are used to find out the consequences of introducing alternative rules of taxation for the wage income tax revenues. The...