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Endogenous monopsony and the perverse effect of the minimum wage in small firms

Danziger, Leif - 2009

The minimum wage rate has been introduced in many countries as a means of alleviating the poverty of the working poor. This paper shows, however, that an imperfectly enforced minimum wage rate causes small firms to face an upward-sloping labor supply schedule. Since this turns these firms into...

Persistent link: https://www.econbiz.de/10003872293

Effective taxation of top incomes in Germany, 1992 - 2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003641752

Minimum wage incidence : the case for Germany

Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008

Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...

Persistent link: https://www.econbiz.de/10003771867

The rich demystified : a reply to Bach, Corneo, and Steiner (2008)

Jacob, Martin (contributor); Niemann, Rainer (contributor); … - 2008

The contribution Bach, Corneo, and Steiner (2008) has argued that the richʺ do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

Persistent link: https://www.econbiz.de/10003791779

The bazaar effect, unbundling of comparative advantage, and migration

Kohler, Wilhelm (contributor) - 2007

Persistent link: https://www.econbiz.de/10003496505

Size and development of the shadow economy and of do-it-yourself activities in Germany

Bühn, Andreas (contributor); Karmann, Alexander (contributor) - 2007

Persistent link: https://www.econbiz.de/10003498737

Top incomes and top taxes in Germany

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2006

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 …

Persistent link: https://www.econbiz.de/10003300942

Effects of bracket creep and tax reform on average personal income tax burden in Germany

Nam, Chang-woon; Zeiner, Christoph - 2015

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

Persistent link: https://www.econbiz.de/10011392527

Taxing pensions and retirement benefits in Germany

Börsch-Supan, Axel; Quinn, Christopher - 2015 - Version: 27 Nov 2015

field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles … for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad. …

Persistent link: https://www.econbiz.de/10011397178

Potential effects of statutory minimum wage on the gender pay gap : a simulation-based study for Germany

Boll, Christina; Hüning, Hendrik; Leppin, Julian Sebastian - 2015

newly introduced statutory minimum wage of 8.50 Euro per working hour in Germany on the gender wage gap. In our first …

Persistent link: https://www.econbiz.de/10011287026