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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...
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Unternehmensbestands in Richtung Ein-Personen-Unternehmen zeigt. -- Mindestlohn ; Dachdeckerhandwerk ; Beschäftigung ; Arbeitnehmerschutz …
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roofers to remain employed in the sector in eastern Germany deteriorated along the entire wage distribution. Such employment … wage ; Germany ; capital-labour substitution ; labour-labour substitution ; scale effect …
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