| dc.creator |
Boss, Alfred |
|
| dc.creator |
Elendner, Thomas |
|
| dc.date |
2005 |
|
| dc.date.accessioned |
2013-10-16T06:33:28Z |
|
| dc.date.available |
2013-10-16T06:33:28Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
Kiel working paper Institut für Weltwirtschaft, Kiel 1237 |
|
| dc.identifier |
http://hdl.handle.net/10419/3465 |
|
| dc.identifier |
ppn:480223513 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/3465 |
|
| dc.description |
Based on a description of the German system of taxes and transfers, the incentives to work are analyzed for several groups of the labor force. The effects of the ?Hartz IV? reform (effective from 2005 onwards) on the incentives receive particular attention. It turns out that the marginal (explicit and implicit) tax rates for most groups of the labor force remain high. It is concluded that employment probably will not be affected significantly by that part of the reform which aims at strengthening the incentives to work. Other elements of ?Hartz IV? are only touched on. |
|
| dc.description |
Based on a description of the German system of taxes and transfers, the incentives to work are analyzed for several groups of the labor force. The effects of the "Hartz IV" reform (effective from 2005 onwards) on the incentives receive particular attention. It turns out that the marginal (explicit and implicit) tax rates for most groups of the labor force remain high. It is concluded that employment probably will not be affected significantly by that part of the reform which aims at strengthening the incentives to work. Other elements of "Hartz IV" are only touched on. |
|
| dc.language |
eng |
|
| dc.publisher |
Kiel Institute for the World Economy (IfW) Kiel |
|
| dc.relation |
Kieler Arbeitspapiere 1237 |
|
| dc.rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
|
| dc.subject |
H24 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
Income tax rates |
|
| dc.subject |
Contributions to social security |
|
| dc.subject |
Unemployment benefits |
|
| dc.subject |
Implicit tax rates |
|
| dc.subject |
Incentives to work |
|
| dc.subject |
Arbeitsangebot |
|
| dc.subject |
Ökonomischer Anreiz |
|
| dc.subject |
Steuerbelastung |
|
| dc.subject |
Sozialversicherungsbeitrag |
|
| dc.subject |
Arbeitslosenversicherung |
|
| dc.subject |
Reform |
|
| dc.subject |
Wirtschaftspolitische Wirkungsanalyse |
|
| dc.subject |
Deutschland |
|
| dc.title |
Incentives to work: The case of Germany |
|
| dc.type |
doc-type:workingPaper |
|