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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
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birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
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examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
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die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
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Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
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basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …
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