Enders, Almira; Groll, Dominik; Stähler, Nikolai - In: German Economic Review 21 (2020) 2, pp. 217-233
Germany reintroduced parity funding of the statutory health insurance scheme in January 2019 by lowering the contribution rates for employees and raising those for employers, leaving the total rate constant. This reduces the tax wedge between total labour costs and net wages. After a small...