We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

In dieser Studie werden umfassende mikrodatenbasierte Analysen zur gesamten Verteilungswirkung des deutschen Steuersystems durchgeführt. Einbezogen werden die Einkommensteuer einschließlich der Unternehmensteuern auf ausgeschüttete Gewinne, die indirekten Steuern und die Sozialbeiträge....

This paper follows up recent work on the relationship between (un-)employment and wage effects of social security financing undertaken by the OECD Jobs Study. Based on a simple macroeconometric model of the labour market, I investigate whether the peculiar OECD results for Germany on the...

We analyze the effectiveness of publicly financed training and retraining programs in east Germany as measured by their effects on individual re-employment probabilities after training. These are estimated by discrete hazard rate models on the basis of individual-level panel data. We account for...