Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with high incomes would also benefit from this type of...

In 2013, some 2.6 million people received long-term care benefits. The number of benefit recipients has risen by 45 percent since 1998. A good 70 percent of benefit recipients, roughly 1.7 million people, are cared for at home and nearly 30 percent in a nursing facility. There are also a...

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be...

In 2013, some 2.6 million people received long-term care benefits. The number of benefit recipients has risen by 45 percent since 1998. A good 70 percent of benefit recipients, roughly 1.7 million people, are cared for at home and nearly 30 percent in a nursing facility. There are also a...

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be...