We analyze the labor supply and income effects of a needs-based minimum benefit system ("Bedarfsorientierte Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...

"The unemployment rate in East Germany has been almost twice as high as in West Germany since unification. At the same time, employment subject to social security contributions decreased markedly. We analyse how these developments are reflected in the careers of birth cohorts born between 1937...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

"The unemployment rate in East Germany has been almost twice as high as in West Germany since unification. At the same time, employment subject to social security contributions decreased markedly. We analyse how these developments are reflected in the careers of birth cohorts born between 1937...

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...