corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

-specified time limits, are viewed as one important reason for the persistently high level of unemployment in Germany by many … typically assumed by contributors to recent discussions on the potential labour market effects of welfare reforms in Germany …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …