Against the background of the current discussion on the introduction of statutory minimum wages in Germany, this paper analyzes the potential employment and fiscal effects of such a policy. Based on estimated labor demand elasticities obtained from a structural labor demand model, the empirical...

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

Ergänzend zu den Beiträgen im ifo Schnelldienst 6/2008 stellen Ronald Bachmann, Thomas K. Bauer, Jochen Kluve und Christoph M. Schmidt, Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) Essen, erste Ergebnisse einer Unternehmensbefragung zu den Auswirkungen des Postmindestlohns...