. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …

annual income concepts. This paper analyzes how work incentives inherent in the German tax-benefit system evolve when … extending the time horizon to three years (long-term). Participation tax rates are computed for 3-year periods 1995-1997 and …