per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

to low skill use and insufficient skill maintenance later on in life. High marginal tax rates and generous benefit … systems reduce labor force participation rates and hours worked and thereby lower the utilization rate of human capital. Tax …

Germany. Based on the hypothesis that its primary aim is exclusion of new migrants, the measures taken within the framework of … strictly defensive "Fortress Germany" approach any more. …

This article reviews empirical evidence on the early tracking system in Germany and the educational inequalities …

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of … taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate …

-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on …

In this article, I study state dependence in social assistance receipt in Germany using annual survey data from the … persistence rates and the absolute level of structural state dependence are higher in Eastern Germany than in Western Germany. I …