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...

Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital), job characteristics, and characteristics of the employer (e.g., firm size). An emerging empirical literature suggests that one hitherto overlooked firm...

Research in wage differentials has a long tradition. Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital or gender), job characteristics (working conditions demanding compensating wage differentials), and...

Research in wage differentials has a long tradition. Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital or gender), job characteristics (working conditions demanding compensating wage differentials), and...

Research in wage differentials has a long tradition. Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital or gender), job characteristics (working conditions demanding compensating wage differentials), and...

Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital or gender), job characteristics (working conditions demanding compensating wage differentials), and characteristics of the employer (e.g., industry or...

Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital), job characteristics, and characteristics of the employer (e.g., firm size). An emerging empirical literature suggests that one hitherto overlooked firm...

This paper contributes to empirical research in entrepreneurship by focusing on the link between two stylized facts that emerged from a number of studies for Germany and other countries: Entry rates differ between regions, and the propensity to become an entrepreneur is influenced by...

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...