Summary Effective from 2005, benefits for long-term unemployed have been reduced in Germany to the level of social assistance. This measure reflects the view that “all who are able to work, should work” - a view which makes sense only if the government can distinguish the disabled from the...

Effective from 2005, benefits for long-term unemployed have been reduced in Germany to the level of social assistance. This measure reflects the view that "all who are able to work, should work" - a view which makes sense only if the government can distinguish the disabled from the productive....

Der vorliegende Artikel wendet die Theorie über optimale Steuer-Transfer-Systeme an, um eine bestmögliche Relation zwischen Leistungen für Erwerbsfähige und Nichterwerbsfähige zu finden. An einem Beispiel in Anlehnung an die Arbeitsmarktsituation im Freistaat Sachsen werden mögliche...

This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression of second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such...