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Incentives to Work: The Case of Germany

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Author Info
Alfred Boss
Thomas Elendner
Abstract

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.

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File URL: http://www.ifw-members.ifw-kiel.de/publications/incentives-to-work-the-case-of-germany/kap1237.pdf
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Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1237.

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Length: 67 pages
Date of creation: Feb 2005
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Handle: RePEc:kie:kieliw:1237

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Related research
Keywords: Income tax rates contributions to social security unemployment benefits implicit tax rates incentives to work

Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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