The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977–1999 period; average tax rates...

Der Abstand zwischen dem potentiellen Nettoarbeitseinkommen und dem Sozialhilfeanspruch (Lohnabstand) wird für verschiedene Haushaltstypen gemessen. Er ist im Jahr 2001 für Haushalte, die aus drei oder mehr Personen bestehen, gering. Der Lohnabstand hat in den vergangenen 40 Jahren abgenommen....

Subsidization policy is intensively discussed in Germany. Subsidies comprise by definition tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different branches by the EU, the federal government, the states (Länder) and the...

Tax expenditures are granted for a variety of purposes in Germany. They were significantly reduced in December 2003. After the general election in 2005, additional reductions of the tax expenditures were decided upon; however, new measures were introduced, too. The paper presents data on the...

Sickness benefit income reduces an employee's opportunity costs of absence from work. In the Federal Republic of Germany the institutional arrangement was changed several times in the 1951–1998 period. The paper investigates the effects on absence behavior. According to the empirical...

Tax reform in Germany is proposed by political parties as well as by specific research groups. The gross wage income distributions for different groups of taxpayers are used to find out the consequences of introducing alternative rules of taxation for the wage income tax revenues. The results...

Der Kurs der Finanzpolitik in Deutschland hat sich im Verlauf des Jahres 1999 geändert. Ausgabenkürzungen wurden durchgesetzt, deutliche Steuersenkungen sind geplant. Die Finanzpolitik fördert das Wachstum der Wirtschaft. Allerdings sind die Steuersenkungen bei weitem nicht so groß wie oft...

The gross wage income distributions for different groups of taxpayers in 1998 are used to derive wage income distributions for 2001–2006. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced. Introducing new tax rates in 2004 resp. in 2005...