modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …

reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …

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 …

by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …

) higher overall pay inequality in Germany; (II) higher pay inequalities between employees and workers in Belgium; and (III …) higher (lower) impact of educational credentials (work-post tenure) on earnings in Germany. We provide survey-based empirical … institutional details: although Germany and Belgium belong to the same "variety of capitalism", we provide evidence that small …

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 …