modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

reduced in 2009 and will be reduced in 2010. Nevertheless, bracket creepʺ will remain a problem in Germany. -- Wage income tax …

In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany …

will remain a problem in Germany. -- Wage income tax ; marginal tax rates ; bracket creep ; simulation and forecast of wage …

In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany …

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …

reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …

The structure of income taxation in Germany implies that the marginal and the average tax rates will rise in the course …

policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …

by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …