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Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
Kiel Working Paper No. 1237
Verlag: 
Kiel Institute for World Economics (IfW), Kiel
Zusammenfassung: 
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.
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.
Schlagwörter: 
Contributions to social security
Unemployment benefits
Implicit tax rates
Incentives to work
Income tax rates
JEL: 
H24
Dokumentart: 
Working Paper

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