We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

The Berlin Aging Study II (BASE-II) is a multidisciplinary study that allows for the investigation of how a multitude of health status factors as well as many other social and economic outcomes interplay. The sample consists of 1,600 participants aged 60 to 80, and 600 participants aged 20 to...

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...