Die mögliche Einführung von Mindestlöhnen führt gegenwärtig zu heftigen Kontroversen über die ökonomischen Auswirkungen eines solchen Eingriffs. Die einen befürchten den Wegfall des kompletten Niedriglohnbereichs. Die anderen sehen darin Chancen zu Lohnerhöhungen ohne nennenswerte...

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...