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Incentives to Work: The Case of Germany

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  • Alfred Boss
  • Thomas Elendner
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    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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    Bibliographic Info

    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
    Date of revision:
    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;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Alfred Boss, 2001. "Sozialhilfe, Lohnabstand, Leistungsanreize und Mindestlohnarbeitslosigkeit," Kiel Working Papers 1075, Kiel Institute for the World Economy.
    2. Breyer, Friedrich & Franz, Wolfgang & Homburg, Stefan & Schnabel, Reinhold & Wille, Eberhard, 2004. "Reform der sozialen Sicherung," EconStor Books, ZBW - German National Library of Economics, number 92399.
    3. Herbert Buscher, 2004. "Hartz IV: 1-Euro-Jobs setzen falsche Anreize," Wirtschaft im Wandel, Halle Institute for Economic Research, vol. 10(11), pages 300-306.
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    Citations

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    Cited by:
    1. Juan Carlos Martinez Oliva, 2009. "Riunificazione intertedesca e politiche per la convergenza," Mo.Fi.R. Working Papers 14, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    2. Boss, Alfred & Elendner, Thomas, 2005. "Verstärkte Arbeitsanreize durch das Arbeitslosengeld II?," Open Access Publications from Kiel Institute for the World Economy 3665, Kiel Institute for the World Economy (IfW).
    3. Helge Berger & Stephan Danninger, 2007. "The Employment Effects of Labor and Product Market Deregulation and Their Implications for Structural Reform," IMF Staff Papers, Palgrave Macmillan, vol. 54(3), pages 591-619, July.
    4. Helge Berger & Stephan Danninger, 2005. "Labor and Product Market Deregulation," IMF Working Papers 05/227, International Monetary Fund.
    5. Boss, Alfred & Christensen, Björn & Schrader, Klaus, 2005. "Anreizprobleme bei Hartz IV: Lieber ALG II statt Arbeit?," Kiel Discussion Papers 421, Kiel Institute for the World Economy (IfW).
    6. repec:iab:iabzaf:v:38:i:2/3:p:383-395 is not listed on IDEAS
    7. Alfred Boss, 2013. "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers 1884, Kiel Institute for the World Economy.
    8. Ammermueller, Andreas & Kuckulenz, Anja & Zwick, Thomas, 2009. "Aggregate unemployment decreases individual returns to education," Economics of Education Review, Elsevier, vol. 28(2), pages 217-226, April.
    9. Achim Boss & Alfred Boss & Thomas Boss, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy.
    10. Benner, Joachim & Boss, Alfred & Kamps, Annette & Meier, Carsten-Patrick & Oskamp, Frank & Sander, Birgit & Scheide, Joachim, 2005. "Deutschland: vorerst weiter schwache Konjunktur und kaum Aussicht auf höheres Wachstum," Open Access Publications from Kiel Institute for the World Economy 3491, Kiel Institute for the World Economy (IfW).
    11. Wolfgang Ochel, 2005. "Hartz IV – Welfare to Work in Germany," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 3(2), pages 18-25, 07.
    12. Meyer, Wolfgang & Gerlach, Knut, 2005. "Zusammenlegung von Arbeitslosen- und Sozialhilfe: Wirkungen auf Löhne, Beschäftigung und gewerkschaftliche Tarifpolitik (The merging of uneployment assistance and social aissistance * effects on wag," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(2/3), pages 383-395.
    13. Andreas Knabe & Ronnie Schöb & Joachim Weimann, 2006. "Marginal Employment Subsidization: A New Concept and a Reappraisal," CESifo Working Paper Series 1707, CESifo Group Munich.
    14. Breiding, Torsten, 2006. "Die Arbeitslosenversicherung in Deutschland – Beitrag zur Bekämpfung oder Ursache von Arbeitslosigkeit
      [The unemployment insurance in Germany - does it cause or does it help to overcome unemploy
      ," MPRA Paper 20999, University Library of Munich, Germany.

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