and to reduce the cost of labour. After France and Belgium, Germany is the third country introducing it at a large scale … der sogenannte Dienstleistungsscheck. Nach Frankreich und Belgien ist Deutschland das dritte Land, welches dieses …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …