Individual welfare analysis traditionally concentrates on monetary income. Recently the time dimension – the time needed to achieve income – is gaining importance (flexible working hours) for the analysis of income inequalities. Using the German Time Budget Survey 2001/2002 our study...

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the...