1 Problemstellung¤ 2 Gang der Untersuchung¤ 3 Sozialhilfeaufwand und Empfänger/innen von Sozialhilfe¤ 3.1 Ausgaben für die Sozialhilfe. 3.2 Zahl und Struktur der Empfänger/innen von Sozialhilfeleistungen¤ 4 Wie groß ist der Lohnabstand?¤ 4.1 Der Sozialhilfeanspruch in Abhängigkeit von...

Due to labor market reforms in Germany some years ago, the incentives to work changed. The paper analyzes the effects on the reservation wages for specific groups. It is assumed that reservation wages are determined by the replacement rates implied by the system of unemployment benefits and by...

The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that "bracket creep" will remain a problem in Germany.

The difference between the potential net wage income (including family allowances etc.) and the social welfare payments is measured for a large number of types of private households in the Federal Republic of Germany in 1998. It is shown that the difference is small for households consisting of...