Um das Lohnsteueraufkommen in der Bundesrepublik Deutschland zu prognostizieren, werden seit vielen Jahren verschiedene Verfahren verwendet. Dieser Verfahren bedient sich auch der Arbeitskreis Steuerschätzungen, der auf der Basis der gesamtwirtschaftlichen Zielprojektion der Bundesregierung das...

Due to labor market reforms in Germany some years ago, the incentives to work changed. The paper analyzes the effects on the reservation wages for specific groups. It is assumed that reservation wages are determined by the replacement rates implied by the system of unemployment benefits and by...

In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany. Government expenditures in relation to GDP were reduced, income tax rates were lowered and the budget deficit declined. The structure of government expenditures changed in favor of...

The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the...