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...

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 Due to labor market reforms in Germany some years ago, the incentives to work changed. The paper analyzes the effects of the reforms on the reservation wages for specific groups. The replacement rates implied by the system of unemployment benefits and by the rules of means-tested social...

Future fiscal equalisation in Germany requires not only a new equalisation formula but also a fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the Federal Constitution should be undertaken to achieve a more equal vertical...

The level of the income tax is a major issue of the political debate in Germany. The paper presents data on the income tax burden in the period 1958–2013. The data refer to specific levels of real income as well as to specific levels of income in relation to the average income. The...