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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 …
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positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
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introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
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We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
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