In diesem Bericht werden die Einkommenssteuersätze und Steuervergünstigungen verschiedener Länder verglichen. Dabei wird der Einfluß der Einkommenssteuerhöhe und des Kinderfreibetrags auf die Arbeitsmarktentwicklung untersucht.

Social assistance in Germany reduces the incentive to work. The U.S. Welfare to Work Programm tries to avoid such distinctives. It consists essentially of two elements: the Earned Income Tax Credit (EITC) for employees in low wage occupations and a workfare model. The EITC and the Workfare model...

The area-wide wage agreement is at the centre of Germany's system of collective bargaining. In recent years, however, there has been a tendency towards the decentralisation of collective bargaining. Individual wage agreements have led to more moderate wage developments, whilst wage agreements...