Publikationen der Abteilung Staat

Asset Demand in the Financial AIDS Portfolio Model: Evidence from a Major Tax Reform

In this article, new evidence from the financial Almost Ideal Demand Sysytem (AIDS) portfolio model is featured, making use of additional exogenous rate-of-return variation, which has been mostly disregarded in the relevant literature so far. A Two-Stage Budgeting Model (2SBM) of asset demand is constructed and applied to German survey data for a time frame where first implementations of a major income ...

Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference

A large body of literature points out that joint taxation of married couples with full income splitting (Ehegattensplitting) is an important reason for the relatively low labor force participation of married women in Germany. This paper investigates the relative gains of joint taxation for married couples by comparing effective tax burdens for three groups of tax units between Germany and the UK. Using ...

Employment in Health and Long-term Care sector in European Countries

Health care is an important sector in all European countries showing a high dynamic in the past. In 2011 about 23 million persons were employed in health and social care, that is to say 10.4% of total employment. The share of health care expenditures in GDP was 10%. The health care workforce increased despite the overall trend of declining employment also during the economic crisis. The high dynamic ...

Distributional Effects of Energy Transition: Impacts of Renewable Electricity Support in Germany

The discussion of the support for renewable energy must consider the distributional impact of cost allocation. The public is sensitive to social imbalances caused by rising power prices that might jeopardize the acceptance of energy transformation. By the end of 2012 about 19 percent of German power is produced with renewables other than hydropower. As a result, German consumers will pay for global ...

Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen: zur Reform des Niedriglohnsektors in Deutschland

In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland analysiert. Studien zum Mindestlohn im Baugewerbe und Simulationen zu einem allgemeinen Mindestlohn weisen einhellig auf Beschäftigungsverluste durch einen gesetzlichen Mindestlohn für die Bundesrepublik hin. Die Größenordnung hängt vom Mindestlohnniveau, Gütermarktreaktionen und der Reichweite ...

Physical Activity Patterns of European 50+ Populations

Many aspects of the economic transition which started in 1989 in Poland are by now complete. However, the route Polish governments have so far taken concerning the system of support for low-income families still implies very different poverty alleviation schemes compared to those found in many developed countries. We examine the Polish system of social assistance in a comparative context with Germany ...

Safety Net Still in Transition: Labour Market Incentive Effects of Social Support in Poland and Germany

Many aspects of the economic transition which started in 1989 in Poland are by now complete. However, the route Polish governments have so far taken concerning the system of support for low-income families still implies very different poverty alleviation schemes compared to those found in many developed countries. We examine the Polish system of social assistance in a comparative context with Germany ...

Erwerbskarrieren in Ostdeutschland - 20 Jahre nach der Deutschen Einheit und darüber hinaus

Die Arbeitslosigkeit in Ostdeutschland bewegt sich seit Jahren auf einem doppelt so hohen Niveau wie in Westdeutschland bei gleichzeitigem Rückgang der sozialversicherungspflichtigen Beschäftigung. Wir analysieren diese Entwicklungen für einzelne Geburtskohorten der Jahrgänge 1937-1971. Dazu schätzen wir auf der Basis des Sozio-oekonomischen Panel (SOEP) für Männer und Frauen differenziert nach Bildungsgruppen ...

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der Gemeindefinanzierung. Wenn solche kommunalen Unternehmensteuern erhoben werden, gibt es keinen steuer- oder wirtschaftspolitischen Grund für eine Differenzierung zwischen Gewerbebetrieben sowie freien Berufen oder der Land- und Forstwirtschaft. Daher sollten alle Personenunternehmen ...

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