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...

Das Schwerbehindertengesetz verpflichtete in seiner bis 30.9.2000 gültigen Fassung alle Arbeitgeber ab 16 Beschäftigten, sechs Prozent der Arbeitsplätze mit Schwerbehinderten zu besetzen, ansonsten war für jeden nicht entsprechend besetzten Arbeitsplatz eine Ausgleichsabgabe von monatlich...

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...

The effects of large minimum wage increases, like those planned in the UK and in some US states, are still unknown. We conduct a survey experiment that randomly assigns increases or decreases in minimum wages to about 6,000 establishments in Germany and asks the personnel managers about their...