In the 1990s overtime incidence in Great Britain and West Germany is quite similar, while the average amount of hours … of overtime for full-time male workers with overtime in Great Britain is roughly twice those in Germany for all years. We … time. In Germany, we observe a remarkable decrease in the share of workers who work paid overtime and a significant …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …

revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …

in Germany. To explain the gender gap, a structural microeconometric model of the transition rates is estimated, which …

search behavior using a novel panel data set of newly-unemployed individuals in Germany. Consistent with our theoretical …

2000s in Germany. Our study is the first to decompose this cross-sectional variance into its permanent and transitory parts … permanent component which has driven the strong expansion of cross-sectional inequality during the 2000s in Germany. …