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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
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from 2006 to 2013. During the observation period, Germany experienced a significant increase in average real incomes and … employment, accompanied by a decrease of absolute income poverty as measured by the at-risk-of-poverty rate anchored at a fixed … income poverty, it is concluded that measures of material deprivation behave like absolute income poverty indicators if the …
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