Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das …We analyse a reform of the German corporate and personal income taxes according to the proposal by Joachim Mitschke …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the …

In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland …In this contribution employment effects of wage subsidies and a minimum wage are analyzed for Germany. Existing studies … general minimum wage for Germany. The magnitude of the negative employment effects depends on the minimum wage level …

Deutschland schon seit längerem und wurden im Zuge der jüngsten Arbeitsmarktreformen ausgeweitet. Aktuelle Reformvorschläge für … Deutschland zielen zum einen auf die weiterführende Reform des Niedriglohnsektors, zum anderen auf dessen Rückführung durch die …

empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new … programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated …

revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …