The Cologne Combi-Wage for the low-wage sector

The authors, with the exception of Joachim Mitschke, all at the University of Cologne, present their combi-wage model (Cologne Combi-Wage) and calculate the employment and revenue effects of their proposal in which low-paid employees could claim a wage voucher. This would be stated on the wage tax-card by the local tax offices and paid out with the employee's wages.