The German government intends to fix the yearly income tax free subsistence level for a single in 1996 at an amount of 12.000 marks. Own calculations show a minimium of 13.000 marks. They also show that the planned level for the tax allowance for each child of 6.264 marks is sufficient at least...

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

Germany, as most other European countries, has been plagued by a persistently high level of long-term unemployment since the early 1980's. In contrast, long-term unemployment is much less of a problem in the United States. One potential reason for the different structure of unemployment relates...

Although explanations of the persistence of high unemployment in Germany, in particular long-term unemployment, have increasingly focused on structural factors, there is only very limited evidence on their empirical importance so far. In this paper, these factors are analyzed based on a...