Incentives to work: The case of Germany

Incentives to work: The case of Germany
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工作激励:德国的案例

DOI:
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发表时间:
2005
期刊:
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影响因子:
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通讯作者:
Thomas Elendner
Thomas Elendner
中科院分区:
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文献类型:
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作者:
Alfred Boss;Thomas Elendner

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基于对德国税收和转移支付制度的描述,分析了几个劳动力群体的工作激励。“Hartz IV”改革(从2005年起生效)对激励措施的影响受到特别关注。事实证明,大多数劳动力群体的边际(显性和隐性)税率仍然很高。结论是,就业可能不会受到旨在加强工作激励的那部分改革的重大影响。《哈兹4》的其他元素只被提及。
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.
des 具有 N 个主语和情境量化的通用句子
DOI: --
发表时间: 2004
期刊: フランス語学研究 38
影响因子: --
作者:
森香奈絵;東郷雄二
通讯作者: 東郷雄二