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...

The goal of this project was twofold. The first objective was to find out to what extent publicly available beneficiary data (from managing authorities and commercial databases) could be used for quantitative, econometric counterfactual analysis. This led to a second objective: in the countries...

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Due to labor market reforms in Germany some years ago, the incentives to work changed. The paper analyzes the effects on the reservation wages for specific groups. It is assumed that reservation wages are determined by the replacement rates implied by the system of unemployment benefits and by...

In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany. Government expenditures in relation to GDP were reduced, income tax rates were lowered and the budget deficit declined. The structure of government expenditures changed in favor of...