Incentives to work: The case of Germany

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Kiel Working Paper ; No. 1237

Classification and Topics

• Classification: Wirtschaft ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
• Subject: Contributions to social security ; Unemployment benefits ; Implicit tax rates ; Incentives to work ; Income tax rates ; Arbeitsangebot ; Ökonomischer Anreiz ; Steuerbelastung ; Sozialversicherungsbeitrag ; Arbeitslosenversicherung ; Reform ; Wirtschaftspolitische Wirkungsanalyse ; Deutschland

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Boss, Alfred ; Elendner, Thomas
• Event: Veröffentlichung
• (who): Kiel Institute for World Economics (IfW)
• (where): Kiel
• (when): 2005

Further information

• Handle: http://hdl.handle.net/10419/3465
• Last update: 2025-03-10T11:41:50+0100