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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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examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
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this conflict. In 2007, Germany put into effect a new parental leave benefit (Elterngeld). The related reform increased the … duration in Germany. We draw on representative survey data from the German Socio-Economic Panel Study (SOEP) from 2002 through …
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