rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

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 … and full-time work, respectively. We estimate labor supply reactions and welfare effects using a microsimulation model …

basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and … ; income distribution ; inequality ; microsimulation …

. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities … the working poor. The first reform is financed through an increase in the effective marginal tax rate for welfare …