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Die Untersuchung der durch staatliche Aktivität ausgelösten Zahlungen – seien es Steuern und Abgaben auf der Einnahmenseite oder öffentliche Ausgaben – besitzt traditionsgemäß einen hohen Stellenwert in der empirischen Finanzwissenschaft. Ziel der vorliegenden Studie des Instituts für...
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We estimate the elasticity of enrollment into higher education with respect to the amount of means tested student aid (BAfoeG) provided by the federal government using the German Socioeconomic Panel (SOEP). Potential student aid is derived on the basis of a detailed taxbenefit microsimulation...
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We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
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an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
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