examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

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 …

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. …

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

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