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...

There is general agreement about the importance of integrating non-monetary income components into cash-based income measures in order to improve the comparability of distribution results across time and space. Based on micro-data from the first round of EU-SILC (EU Statistics on Income and...