In the coming years, the pension system in Germany will face financial challenges. The insurance within pension system must also be strengthened, especially given that the risk of old-age poverty has increased over the years. An effective basic pension that guarantees a minimum amount and is...

Der Beitrag untersucht, inwiefern ungleiche Bildungschancen mit dem Phänomen von Underachievement verbunden sind. Analysiert wird zudem, ob Persönlichkeitseigenschaften den Zusammenhang von sozialer Herkunft und Bildungschancen vermitteln. Underachievement bezieht sich auf die Beobachtung,...

Der Beitrag analysiert den Zielkonflikt zwischen Leistungs- und Bedarfsgerechtigkeit in modernen Wohlfahrtsstaaten und das fundamentale Problem, weshalb die Abgabenund Steuerlast von den Bürgern akzeptiert wird. Es wird die Frage beantwortet, inwieweit ein auf der Makroebene der Gesellschaft...

Estimating labor supply functions using a discrete rather than a continuous specification has become increasingly popular in recent years. On basis of the German Socioeconomic Panel (GSOEP) I test which specification of discrete choice is the appropriate model for estimating labor supply: the...

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...

The availability of panel data on the basis of micro data has become an indispensable component of the infrastructure of empirically oriented social scientists and economists. This is also a consequence of the fact that, for a panel survey, the quality of both content and methodological analyses...

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

This paper presents new evidence on the distribution of risk attitudes in the population, using a novel set of survey questions and a representative sample of roughly 22,000 individuals living in Germany. Using a question that asks about willingness to take risks on an 11-point scale, we find...