This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

We investigate the unemployment pathway to retirement in Germany and study the causal effects of two early retirement reforms. Reform 1 (NRA) increased normal retirement age stepwise from 60 to 65. Simultaneously, it became possible to use early retirement with benefit discounts. Reform 2 (ERA)...

Using 21 waves of German high-frequency establishment panel data collected during the COVID-19 crisis, we investigate the effects of short-time work (STW) and working from home (WFH) on hiring, firings, resignations and excess labour turnover (or churning). Thus, we enquire whether STW avoids...