revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes … the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax …Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als …

up work. Using German microdata over the period 1993 - 2010 we find that recent reforms in Germany increased work …

hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …

We estimate the size of inheritance and gift flows in Germany for selected years over the last century, applying the …

Germany. We take as a starting point a very detailed administrative matched employer-employee dataset to estimate labor demand …

comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …

by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …