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I research the consequences of changes in the deductibility of commuting costs in Germany from 2001 to 2006. Offícial figures provided by the Federal Statistical Office highlight the fact that German taxpayers claimed deductions for commuting allowances to the tune of 23-29 billion e over the years 2001-2004. Granting or not granting these deductions thus has wide ranging fiscal implications, a point ...
Paderborn:
Arbeitskreis Quantitative Steuerlehre,
2009,
(arqus Discussion Papers in Quantitative Tax Research Nr. 88)
| Martin Weiss
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2010,
| Martin Weiss
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In:
OECD ,
Pathways and Participation in Vocational and Technical Education and Training
Paris: OECD
195-239
| Gernot Weißhuhn, Felix Büchel
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Previous research has found that subjective well-being (SWB) is lower for individuals classified as being in poverty. We extend the poverty-SWB literature by focusing on aggregate poverty. Using panel data for 39,239 individuals living in Germany from 2005–2013, we show that people's SWB is negatively correlated with the regional (state-level) poverty ratio while controlling for individual poverty ...
In:
Review of Income and Wealth
65 (2019), 1, 187-200
| Heinz Welsch, Philipp Biermann
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Drawing on the distinction between envy and signaling effects in income comparison, this paper uses panel data on subjective well-being from Germany over the period 1991–2009 to study whether the nature of income comparison has changed in the process of economic development and institutional change. We conceptualize a person's comparison income as the income predicted by indicators of her productivity ...
In:
Journal of Behavioral and Experimental Economics
59 (2015), December 2015, 21-31
| Heinz Welsch, Jan Kühling
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This paper demonstrates how quality of life can be measured by plain text in a representative survey, the German Socio Economic Panel study (SOEP). Furthermore, the paper shows that problems that are difficult to monitor, especially problems like the state of the European Union, long-term climate change but also the national debt or problems with the quality of consumer goods (like food) and services ...
Berlin:
DIW Berlin,
2017,
(SOEPpapers 893)
| Gert G. Wagner, Martin Brümmer, Axel Glemser, Julia Rohrer, Jürgen Schupp
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Bochum:
Ruhr-Universität Bochum,
1997,
(Diskussionspapier Nr. 97-07 aus der Fakultät für Sozialwissenschaft)
| Gert G. Wagner, Felix Büchel, John P. Haisken-DeNew, C. Katharina Spieß
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In:
Hermann Kurthen ,
Immigration, citizenship, and the welfare state in Germany and the United States. Part A: Immigrant Incorporation
Stamford: JAI Press
35-46
| Gert G. Wagner, Felix Büchel, John P. Haisken-DeNew, C. Katharina Spieß
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In:
Hermann Kurthen, Jürgen Fijalkowski, Gert G. Wagner ,
Immigration, Citizenship, and the Welfare State in Germany and the United States - Immigrant Incorporation
Stamford and London: JAI Press
175-211
| Gert G. Wagner, Felix Büchel, John P. Haisken-DeNew, C. Katharina (Hg.) Spieß
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In:
Journal of Human Resources
28 (1993), 2, 429-433
| Gert G. Wagner, Richard V. Burkhauser, Friederike Behringer