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Incentives to work : the case of Germany
Boss, Alfred (contributor); Elendner, Thomas (contributor) - 2005
Based on a description of the German system of taxes and transfers, the incentives to work are analyzed for several groups of the labor force. The effects of the Hartz IVʺ reform (effective from 2005 onwards) on the incentives receive particular attention. It turns out that the marginal...
Persistent link: https://www.econbiz.de/10002603092
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Finanzpolitik und Produktionspotential in Deutschland: 1991 - 2008
Boss, Alfred (contributor) - 2009
In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany …
Persistent link: https://www.econbiz.de/10003812625
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003799719
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Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize
Boss, Achim; Boss, Alfred; Boss, Thomas - 2009
will remain a problem in Germany. -- Wage income tax ; marginal tax rates ; bracket creep ; simulation and forecast of wage …
Persistent link: https://www.econbiz.de/10003853212
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Das Lohnsteueraufkommen in Deutschland : Erklärung und Prognose auf Basis der Lohnsteuerstatistik
Boss, Achim; Boss, Alfred; Boss, Thomas - 2009
reduced in 2009 and will be reduced in 2010. Nevertheless, bracket creepʺ will remain a problem in Germany. -- Wage income tax …
Persistent link: https://www.econbiz.de/10003839232
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962149
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962265
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962944
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Explizite und implizite Besteuerung geringer Arbeitseinkommen : Aspekte der Armutsfalle in der Bundesrepublik Deutschland
Boss, Alfred - 1994
Persistent link: https://www.econbiz.de/10009509074
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The politicians' wage gap : insights from German members of parliament
Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - 2011
Using a unique dataset of German members of parliament with information on total earnings including outside income, this paper analyzes the politicians' wage gap (PWG). After controlling for observable characteristics as well as accounting for selection into politics, we find a positive PWG...
Persistent link: https://www.econbiz.de/10009230676