an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …’ social security contributions (SSC) on marginal employment in Germany. …

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …