This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

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 …

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 …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …