This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

We analyze the short-run impact of the introduction of the new statutory minimum wage in Germany on further training at the workplace level. Applying difference-in-difference methods to data from the IAB Establishment Panel, we do not find a reduction in the training incidence but a slight...