We analyze the work incentives and labor supply effects of the so-called mini- jobs reform (subsidies of social …-Economic Panel (GSOEP). Our simulation results show that the likely employment effects of the mini-jobs reform will be small. The … effects of the reform are also likely to be negative. We conclude that the analyzed mini-job reform is not an effective policy …

-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chose tax … reform is similar to a subsidy of social security contributions. -- Welfare measures ; labour supply ; random utility …