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Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform

Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform »

Source: Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform

Volume/Issue: 1995/120

Series: IMF Working Papers

Author(s): Christian Thimann

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1995

ISBN: 9781451854213

Keywords: social assistance, child allowances, unemployment

This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation cons...

Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform

Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform »

Volume/Issue: 1995/120

Series: IMF Working Papers

Author(s): Christian Thimann

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1995

DOI: http://dx.doi.org/10.5089/9781451854213.001

ISBN: 9781451854213

Keywords: social assistance, child allowances, unemployment

This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation cons...