affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax …

proposals for Germany: i) a reduction in the social security tax in the low-wage sector, ii) a publicly financed expansion of … deregulation reform are relatively small due to the small size of the professional services in Germany. Policy reforms i) and ii …

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is …

place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …