We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us-for the first time-to offer a complete picture of the distribution of annual earnings in Germany. We find that...

Commuting is, therefore, an important equilibrating vehicle in a city network constellation. Cities act as attractors of commuters, as most economic activity occurs in cities, thus providing a high share of attractive workplaces. Cities that are centrally connected in a network may act as both...

Die Zukunftsfähigkeit des gesetzlichen Rentensystems wird durch Familien mit Kindern sichergestellt. Anders als im Steuerrecht existieren in der Sozialversicherung jedoch keine Kinderfreibeträge, sodass Erwerbstätige mit und ohne Kinder die gleichen Rentenversicherungsbeiträge zahlen. Dieser...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us-for the first time-to offer a complete picture of the distribution of annual earnings in Germany. We find that...

Commuting is, therefore, an important equilibrating vehicle in a city network constellation. Cities act as attractors of commuters, as most economic activity occurs in cities, thus providing a high share of attractive workplaces. Cities that are centrally connected in a network may act as both...

Die Zukunftsfähigkeit des gesetzlichen Rentensystems wird durch Familien mit Kindern sichergestellt. Anders als im Steuerrecht existieren in der Sozialversicherung jedoch keine Kinderfreibeträge, sodass Erwerbstätige mit und ohne Kinder die gleichen Rentenversicherungsbeiträge zahlen. Dieser...

See also the article in the <Journal of Transport Geography</I> (2011). Volume 19, issue 4, pages 528-536.<P> Commuting is, therefore, an important equilibrating vehicle in a city network constellation. Cities act as attractors of commuters, as most economic activity occurs in cities, thus providing a high share of attractive...</p></journal>

The potential economic outcomes resulting from a flat rate of income tax have been the subject of an ongoing academic and political debate. Many observers have suggested that the introduction of a flat tax would be beneficial for a country’s economy, having a positive influence on the labor...

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...