security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …

hypothesis necessarily holds in a European country like Germany where hysteretic effects may invalidate it. Inspired by the … rate, unemployment and inflation in West Germany from the early 1960s up to 2004 using a multivariate cointegration …

Germany using the growth rates of German real GDP. We use the post-unification data which cover years from 1991 through 2004 …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

, although only among a number of other determinants. For Germany, legal status at entry is important; former refugees and those …

predictions of the effects of the measure. This aspect is all the more important in a country like Germany, characterized by high …