Fiskalische Wirkungen eines Mindestlohns von 12 Euro
Expertises // 2021The 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.