This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation consists not only of the explicit taxation through the tax code but also of the...

Die Angleichung der Lebensverhältnisse in den neuen Bundesländern ist weniger über die wirtschaftlichen Erträge (Löhne, Einkommen, Konsum) als über die Erhöhung der Bestandsgrößen des privaten Vermögens zu suchen. Entfaltungsspielraum, Risikofreudigkeit und wirtschaftliche Sicherheit...

This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation consists not only of the explicit taxation through the tax code but also of the...