Cognitive abilities are associated with key preferences and socio-economic outcomes. One of the most frequently studied cognitive abilities is cognitive reflection, the ability to avoid intuitive but potentially wrong decisions by switching to a more analytical mindset. Using rich panel data in this pre-registered study, we show that stronger cognitive reflection is significantly associated with more ...
This chapter provides an overview of the German long-term care insurance. We document care needs and wellbeing of the elderly population. Moreover, we provide a detailed description of the German long-term care institutions (sources of finance and types of benefits), the professional care work force, and informal caregivers. Finally, we document expenditures on long-term care and estimate the value ...
Am 1. Januar 2007 wurde in Deutschland das Elterngeld eingeführt. Zahlreiche empirische Studien haben gezeigt, dass dessen Ziele insofern erreicht wurden, als sich die Erwerbsbeteiligung von Müttern ab dem zweiten Lebensjahr des Kindes erhöht hat. Wir zeigen zudem, dass das Elterngeld den Verdienst von Müttern positiv beeinflusst hat. Das Elterngeld beinhaltet also das Potenzial, Geschlechterungleichheiten ...
This study provides novel evidence about the pension wealth elasticity of employment. For the identification we exploit reform-induced variation of pension wealth that is related to the number of children but which does not affect the implicit tax rate of employment. We use a difference-in-differences estimator based on administrative data from the German pension insurance and find that, on average, ...
We study the economic consequences of anti-loss trafficking rules, which disallow theuse of loss carry-forwards as tax shield after a substantial ownership change. We usestaggered changes to anti-loss trafficking rules in the EU27 Member States, Norwayand United Kingdom from 1998 to 2019 and find that limiting the transfer of tax lossesreduces the number of M&As by 18%. The impairment is driven by ...
The COVID-19 pandemic and related closures of daycare centers and schools significantly increased the amount of care work done by parents. There is much speculation over whether the pandemic increased or decreased gender equality in parental care work. Based on representative data for Germany we present an empirical analysis that shows greater support for the latter rather than the former hypothesis. ...
Die Maßnahmen zur Eindämmung der Pandemie wirken sich kurzfristig erheblich auf den Arbeitsmarkt aus. Die Kurzarbeit ist massiv angestiegen und auch die Arbeitslosigkeit hat zugenommen. In diesem Bericht unter-suchen wir anhand des Dynamischen Mikrosimulationsmodells (DySiMo) des DIW Berlin die Folgen der Krise für die individuellen Rentenanwartschaften der älteren Erwerbsbevölkerung (Alter 50 bis ...
We review income and wealth inequality in Germany and its trends. We hierarchize its drivers andderive possible options for policy makers. A focus should be placed on reforming the labour market,reforming the tax and transfer system and taxing capital income or wealth to target the underlyinginequality, which contributes significantly to the increase in inequality of net household incomes.Targeting ...
We estimate the impact of parental health on adult children's labor market outcomes. We focus on health shocks which increase care dependency abruptly. Our estimation strategy exploits the variation in the timing of shocks across treated families. Empirical results based on Austrian administrative data show a significant negative impact on labor market activities of children. This effect is more pronounced ...
