Monograph (Authorship)
Who Has an Incentive to Work? Participation Tax Rates of the German Tax-Transfer System
Maximilian Joseph Blömer, Andreas Peichl
ifo Institut, München, 2020
ifo Forschungsberichte / 118
ifo Institut, München, 2020
ifo Forschungsberichte / 118
In this study, we examine indicators for labor supply incentives of the German tax and transfer system. We also investigate how the participation tax rate has developed in real terms over time. Our analyses show that the PTR vary strongly due to the complex structure of the tax and transfer system along demographic household characteristics such as the marital status or the number of children.