Das Programm bietet die Möglichkeit, die Werte von Lohnsteuer, Solidaritätszuschlag und Bemessungsgrundlage für die Kirchenlohnsteuer in Euro maschinell zu berechnen. Das Programm kann als Unterprogramm in ein Lohnabrechnungsverfahren eingefügt werden, wenn die unter 3.1 beschriebenen...

Payroll taxes represent a major distortionary influence of governments on labor markets. Thispaper examines the role of payroll taxation and the social safety net for cyclical fluctuations ina nonmonetary economy with labor market frictions and unemployment insurance, when thelatter is only...

This paper analyzes the response of earnings to payroll tax rates using a cohort-basedreform in Greece. All individuals who started working on or after 1993 face permanently amuch higher earnings cap for payroll taxes, creating a large and permanent discontinuity inmarginal payroll tax rates by...

We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...

Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and tax evasion. We use the gap between household expendituresand reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...