-Modelle existieren auch in Deutschland schon seit längerem und wurden im Zuge der jüngsten Arbeitsmarktreformen ausgeweitet. Diese haben … reichen, haben die weiterführende Reform des Niedriglohnsektors in Deutschland zum Ziel. In diesem Beitrag werden die …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

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 …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …? social security contributions (SSC) on marginal employment in Germany. …

negative cumulative earnings effect for older workers in west Germany. …