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We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011298903
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003464061
Persistent link: https://www.econbiz.de/10001241151
The development of the West German earnings distribution in the 1980's is analysed on the basis of both the German … Socio-Economic Panel and micro-data from the Employment Register of the Federal Labour Office. We find that earnings … inequality in Germany has increased very little in the 1980's, if at all. It is shown ·that the marked increase in earnings …
Persistent link: https://www.econbiz.de/10011622930
Persistent link: https://www.econbiz.de/10001521012
Persistent link: https://www.econbiz.de/10001312499
Empirical studies on minimum wages are primarily concerned with employment while their effects on income inequality receive less attention. Yet, a popular argument for a federal minimum wage in Germany is that it will prevent in-work poverty and reduce income inequality. We examine this...
Persistent link: https://www.econbiz.de/10010341614
A popular argument for a federal minimum wage is that it will prevent in-work poverty and reduce income inequality. We examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax rates. Our analysis is based on a microsimulation...
Persistent link: https://www.econbiz.de/10010234179