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Incentives to Work: The Case of Germany

Author

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  • 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.

Suggested Citation

  • Alfred Boss & Thomas Elendner, 2005. "Incentives to Work: The Case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy.
  • Handle: RePEc:kie:kieliw:1237
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    File URL: https://www.ifw-members.ifw-kiel.de/publications/incentives-to-work-the-case-of-germany/kap1237.pdf
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    More about this item

    Keywords

    Income tax rates; contributions to social security; unemployment benefits; implicit tax rates; incentives to work;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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