Publikationen der Abteilung Staat

Ehegattenbesteuerung aus wirtschafts- und sozialpolitischer Perspektive: mehr Individualbesteuerung

Andere Länder, andere Wege: Pflege im internationalen Vergleich?

Do Wealthier Households Save More? The Impact of the Demographic Factor

This paper investigates the relationship between wealth, ageing and saving behaviour of private households by using pooled cross sections of German consumption survey data. Different components of wealth are distinguished, as their impact on the savings rate is not homogeneous. On average, the effect attributed to real estate dominates the other components of wealth. In addition, the savings rate strongly ...

Wie schafft es die Zahl in die Politik? Indikatorensätze im Spannungsfeld zwischen politisch Gewünschtem und statistisch Machbarem

Will die Politik evidenzbasierte Entscheidungen über die Steuerung gesamtgesellschaftlicher Wohlfahrt und Lebensqualität treffen, so bedarf sie statistisch abgesicherter Informationen über die vergangene, aktuelle und auch künftige Entwicklung relevanter Phänomene. Vor dem Diktum einer nachhaltigen Entwicklung sind in den letzten Jahrzehnten zahlreiche neue Ansätze der Wohlfahrtsmessung entstanden. ...

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 ...