1 Problemstellung¤ 2 Gang der Untersuchung¤ 3 Sozialhilfeaufwand und Empfänger/innen von Sozialhilfe¤ 3.1 Ausgaben für die Sozialhilfe. 3.2 Zahl und Struktur der Empfänger/innen von Sozialhilfeleistungen¤ 4 Wie groß ist der Lohnabstand?¤ 4.1 Der Sozialhilfeanspruch in Abhängigkeit von...

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat...

Following the expenditure cuts decided upon by the German federal government in spring 1996, the impact of fiscal policy on the business cycle is investigated. The impulse given by fiscal policy is measured by the change of the structural general government budget surplus/deficit. It turned out...