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

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. …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

negative cumulative earnings effect for older workers in west Germany. …

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …

-Modelle existieren auch in Deutschland schon seit längerem und wurden im Zuge der jüngsten Arbeitsmarktreformen ausgeweitet. Diese haben … reichen, haben die weiterführende Reform des Niedriglohnsektors in Deutschland zum Ziel. In diesem Beitrag werden die …

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

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

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 …