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

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

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 …

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

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 …

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 …