Studie im Auftrag des Bundesministeriums für Wirtschaft und Technologie, Bonn 2012 (35 Seiten)

In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy proposal reduces government budget revenue by 20 billion...

Kurzexpertise für die Enquete-Kommission "Wachstum, Wohlstand, Lebensqualität" des Deutschen Bundestages, Bonn 2013 (24 Seiten)

"Income inequality in Germany has been increasing continuously during the past 20 years. In general, this is understood as an increase in inequality of wages due to changes in bargaining power of employees. However, the role of changing household structure is widely neglected. Societal trends...

"The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated using data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, including behavioral...

"The so-called Hartz reform introduced fundamental changes for publicly sponsored training in Germany. This concerns primarily the issuing of training vouchers as an exclusive allocation device, allowing potential participants free choice between training providers within a given training target...

Das heutige System der sozialen Mindestsicherung verhindert in Deutschland die Ausbildung eines Niedriglohnsektors. Dies ist eine wesentliche Ursache für die hohe Arbeitslosigkeit Geringqualifizierter. Dieser Beitrag stellt zwei häufig genannte Maßnahmen zur Überwindung sozialstaatlicher...

"We are reporting from an evaluation of a municipal workfare pilot project. The program was intended to integrate young welfare recipients into employment. According to the workfare principle, participation was mandatory for those being assigned to the program. Welfare claims were denied for...