Fiskalische Wirkungen eines Mindestlohns von 12 Euro

The present research report analyses the fiscal effects that would result from increasing the minimum wage to a level of 12 euros per hour. The calculations are carried out using the ZEW microsimulation model, based on data from the 2018 wave of the Socio-economic Panel. The hourly wages that are observed in the data are uprated to the years 2020 and 2022, respectively. The analysis assumes full-compliance with the minimum wage. Possible adjustments to a higher minimum wage are not taken into account. In particular, the simulations assume that the level of employment remains unchanged.

Stichnoth, Holger, Florian Buhlmann, Michael Hebsaker and Holger Bonin (2021), Fiskalische Wirkungen eines Mindestlohns von 12 Euro, Bundesministerium für Arbeit und Soziales (BMAS), Mannheim