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 …

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

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

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. …

with a small negative cumulative earnings effect for older workers in west Germany. -- Marginal employment ; social …

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …