The rise in female labor market participation and the growth of ¿atypical¿ employment arrangements has, over the last few decades, brought about a steadily decreasing percentage of households in which the man is the sole breadwinner, and a rising percentage of dual-earner households. Against...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

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...