roofers to remain employed in the sector in eastern Germany deteriorated along the entire wage distribution. Such employment …

an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …

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. …