This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we...

Against the background of the current discussion on the introduction of statutory minimum wages in Germany, this paper analyzes the potential employment and fiscal effects of such a policy. Based on estimated labor demand elasticities obtained from a structural labor demand model, the empirical...

Die von der Bundesregierung von neun auf sechs Monate verkürzte Wehr- und Zivildienstzeit hat insbesondere bei den Sozial- und Wohlfahrtsverbänden zu einem kollektiven Aufschrei geführt. Mit dieser Verkürzung seien die Zivildienstleistenden nicht mehr sinnvoll einzusetzen, die...