Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedene Typen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern, Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontaler Gleichheit können wir darlegen,...

In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...

This paper documents the magnitude, pattern, and evolution of lifetime earnings inequality in Germany. Based on a large sample of earning biographies from social security records, we show that the intra-generational distribution of lifetime earnings of male workers has a Gini coefficient around...

This paper uncovers ongoing trends in idiosyncratic earnings volatility across generations by decomposing residual earnings auto-covariances into a permanent and a transitory component. We employ data on complete earnings life cycles for prime age men born 1935 through 1974 that covers earnings...