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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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effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
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marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …' social security contributions (SSC) on marginal employment in Germany. …
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