The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The government's plan to reform the System of taxing corporate and personal income is portrayed and assessed. It turns out that the reform proposal has numerous disadvantages; it is...

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are...

Als Folge der Covid-19 Krise ist mit einer weiteren Zunahme der Arbeitslosigkeit zu rechnen. Neben den materiellen drohen soziale Einbußen. Erfahrungen aus der jüngeren Vergangenheit können dabei helfen, das mögliche Ausmaß besser zu verstehen. Es wird eine vordringliche Aufgabe der Politik...

We analyze the extent to which endogenous cultural amenities affect the spatial equilibriumshare of high-human-capital employees. To overcome endogeneity, we draw on a quasinaturalexperiment in German history and exploit the exogenous spatial distribution ofbaroque opera houses built as a part...