The paper shows the effect of demographic change on per capita burden of financing a PAYG social security system in the standard OLG model with frictional labor markets. Rising longevity and decreasing fertility both induce a rise in the employment level via increased capital accumulation and...

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...

We report empirical evidence from the first field experiments to be conducted in Germany with program and control groups between 1999 and 2002. The evaluated program called ʺTargeted Negative Income Tax (TNIT)ʺ is a time-restricted employee subsidy for means-tested welfare recipients. We focus...

This paper investigates unemployment and labour market rigidities in OECD countries in 1983-1994. The central issue is the taxation-unemployment relationship and whether this relationship is exogenous or simultaneously determined. Hausman specification tests indicate that the impact of taxation...

In this paper the main focus lies on the shadow economy labor force in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of women and men are shown. The most influential factors on...