We present first estimates of rates of non-take-up for social assistance in Germany after the implementation of major social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the German social assistance programme. Our findings...

"In 2010, the German Federal Constitutional Court (Bundesverfassungsgericht) declared the level of social assistance according to the Second and Twelfth Book of the Social Code (SGB II and SGB XII) in its form at that time as non-constitutional. In response to the verdict the...

"We present first estimates of rates of non-take-up for social assistance in Germany after the implementation of major social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the German social assistance programme. Our findings...

Since Germany’s social assistance reform (“Hartz-IV-Reform”) in 2005 there has been a strong increase in the number of working poor and long-term unemployed. This development is often attributed to the remaining disincentives of the reformed social assistance to take up a low-paid full...

This article analyzes the relative choice between different tax tools burdening corporate incomes or dividends at the personal level in open economies where tax evasion, both corporate and personal, is not null. A theoretical discussion explains why a government may decide to levy a positive...

The economic and political debate in countries with older industrialization faces a progressive growth of social spending in relation to national products, generated by a concurrence of factors (aging of populations, low productivity in human services, moral hazard), which leads to propose...