Mit der zum 1. April 2003 in Kraft getretenen Reform geringfügiger Beschäftigungsverhältnisse - sog. Minijobs - im Rahmen der Hartz-Gesetze sind vielfältige arbeitsmarktpolitische Ziele verbunden. Die erste empirische Evidenz zur Wirksamkeit der Minijob-Reform nach einem Jahr zeigt, dass,...

We derive a sufficient statistics optimal tax formula in a general model that incorporates unemployment and endogenous wages, to study the shape of the tax and transfer system at the bottom of the distribution. The sufficient statistics are the macro employment response to taxation and the micro...

We derive a sufficient statistics optimal income tax formula in a general model that incorporates unemployment and endogenous wages, to study the shape of the tax and transfer system at the bottom of the income distribution. The sufficient statistics are the macro employment response to taxation...