rates implied by the system of unemployment benefits and by the rules of means-tested social assistance. In addition, the …

The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too …. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that "bracket creep …

particular attention. It turns out that the marginal (explicit and implicit) tax rates for most groups of the labor force remain … particular attention. It turns out that the marginal (explicit and implicit) tax rates for most groups of the labor force remain …

Beschäftigungskonten eingeführt, so werden die Beschäftigungsanreize gestärkt, ohne die existierende Umverteilung signifikant zu verändern … improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account … size of entitlements as well as interpersonal redistribution unchanged. …