This book analyzes the consequences that would arise if Germany's means-tested unemployment benefits were replaced with an unconditional basic income. The basic income scheme introduced is based on a negative income tax and calibrated to be both financially feasible and compatible with current constitutional legislation. Using data from the German Socio-Economic Panel (GSOEP) the author examines the impact of the reform on the household labor supply as well as on both poverty and inequality measures. It is shown that by applying reasonable values for both the basic income and the implied marginal tax rate imposed on earned incomes, efficiency gains can be reconciled with generally accepted value statements. Furthermore, as the proposal includes a universal basic income for families, child poverty could be reduced considerably. The estimates are based on the discrete choice approach to labor supply.
For the enthusiastic home beer-maker: it will help to organise, then re-create, your best recipes. Each page is designed to help you organise your ingredients, and document the brewing process. There is a special space to insert the label from each batch, for quick and easy recognition. Use these notes to help you re-create your successes to enjoy all over again! This book has space for thirty five recipes.
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