A Concept of Incentive Ethics to Enhance Social Assistance for Long-term Unemployed in Germany Reforms of benefits for long-term unemployed in Germany are usually discussed in terms of workfare and financial incentives. This paper broadens the discussion with a concept of incentive ethics. It analyzes how the dependency on benefits can be left out by allocating so-called moral goods to the longterm unemployed. Comparing the new concept with the last reform ('Hartz IV'), the shortcomings of this reform are revealed. Thus, the paper concludes with a new reform proposal.