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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative reforms that involve employment subsidies to stimulate participation and full-time work, respectively. We ...
In:
FinanzArchiv
73 (2017), 1, 1-41
| Robin Jessen, Davud Rostam-Afschar, Viktor Steiner
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In:
European Union Politics
4 (2003), 2, 139-164
| David K. Jesuit
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Luxembourg:
Luxembourg Income Study (LIS),
2008,
(Luxembourg Income Study Working Paper No. 494)
| David K. Jesuit
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The traditional way of measuring government redistribution across countries is to compare the income households report that they receive from private sources with the income they receive after government transfers have been added and taxes and social insurance contributions deducted. Unfortunately, this conventional measure does not capture “second order” effects whereby income guarantees arising from ...
Luxembourg:
Luxembourg Income Study (LIS),
2010,
(Luxembourg Income Study Working Paper No. 546)
| David K. Jesuit, Vincent A. Mahler
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Luxembourg:
Luxembourg Income Study (LIS),
2008,
(Luxembourg Income Study Working Paper No. 486)
| David K. Jesuit, Vincent A. Mahler, Piotr R. Paradowski
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In:
Economic Bulletin
40 (2003), 2, 65-70
| Elke Holst
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In:
Weekly Report
1 (2005), 4, 57-64
| Elke Holst
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Prejudices and stereotypical beliefs about the role of women in society often limit their chances of reaching top leadership positions. This paper presents a detailed analysis of the socioeconomic structure and the gender pay gap in managerial positions in Germany building on a review from a cross-national perspective of women's progress to high-ranking positions and of initiatives to overcome ...
In:
Management Revue
17 (2006), 2, 122-142
| Elke Holst
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Since the reunification of Germany, average working times for men and women have followed different trends. There are various reasons for the difference. More and more women are gainfully employed; they engage in part-time and marginal employment, both of which are on the rise. The importance of full-time employment has declined. This accounts for most of the reduction in their average workweek, which ...
In:
Weekly Report
5 (2009), 19, 130-137
| Elke Holst
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In:
Bruce Headey, Elke Holst ,
SOEP Wave Report 1-2008. A Quarter Century of Change: Results from the German Socio-Economic Panel
Berlin: DIW Berlin
81-86
| Elke Holst, Anne Busch