Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform »
Series: IMF Working Papers
Author(s): Christian Thimann
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 November 1995
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...