income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

recent years. If effective, this would not only reduce Germany?s persistently high unemployment rate, but also increase its … the unemployed into self-employment may prove to be among the most effective, both in Germany and elsewhere. …