incentives for lower income classes and to increase durations of unemployment. Standard studies measure work incentives based on … annual income concepts. This paper analyzes how work incentives inherent in the German tax-benefit system evolve when … incentives increased even more than short-term work incentives. Particularly for middle-income individuals, this is largely …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … up work. Using German microdata over the period 1993-2010 we find that recent reforms in Germany increased work … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …

while unemployed and the subsequent firms’ success. To do so, we create a comprehensive dataset on founders in Germany that …