Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...

In January 2005, the German government enacted a substantial reform of the welfare system, the so-called Hartz IV reform. This book evaluates key characteristics of the reform from a microeconometric perspective. It investigates whether a centralized or decentralized organization of welfare...

This book analyses the employment effects of job creation schemes for the participating individuals in Germany. Programmes provide subsidised jobs that are additional in nature and of value for society to hard-to-place individuals. International evidence on the effectiveness suggests that...