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In dieser Studie werden umfassende mikrodatenbasierte Analysen zur gesamten Verteilungswirkung des deutschen Steuersystems durchgeführt. Einbezogen werden die Einkommensteuer einschließlich der Unternehmensteuern auf ausgeschüttete Gewinne, die indirekten Steuern und die Sozialbeiträge....
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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 …
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To analyze well-being effects of minimum wages, the introduction of a minimum wage in Germany in 2015 is used as a … (East Germany). The results hold if those who are not employed anymore after the reform are included in the analysis. …
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corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
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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 …
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examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
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