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Expertise zur Entwicklung der Lohnungleichheit in Deutschland

Fitzenberger, Bernd - 2012

In Deutschland ist in den letzten Jahrzehnten ein deutlicher Anstieg der Lohnungleichheit zu beobachten, der sich bis … Darstellung und Diskussion der Entwicklung der Lohnungleichheit in Deutschland auf Basis der Ergebnisse von einschlägigen … Migration nach Deutschland und des internationalen Handels behandelt werden konnten. …

Persistent link: https://www.econbiz.de/10009751329

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime. The main feature of an ACE regime is that it removes tax...

Persistent link: https://www.econbiz.de/10010357589

Skill formation, career planning, and transitions : the last two years in a German lower track secondary school

Fitzenberger, Bernd; Licklederer, Stefanie - 2014

In Germany, the entry into the labor market for students in the nonacademic tracks of secondary schools may take multiple pathways. Students graduating from lower track secondary schools (LTSS) face major problems in school-towork transitions, prompting the provision of intensive career guidance...

Persistent link: https://www.econbiz.de/10010341809

Causal effects on employment after first birth : a dynamic treatment approach

Fitzenberger, Bernd; Sommerfeld, Katrin; Steffes, Susanne - 2013

The effects of childbirth on future labor market outcomes are a key issue for policy discussion. This paper implements a dynamic treatment approach to estimate the effect of having the first child now versus later on future employment for the case of Germany, a country with a long maternity...

Persistent link: https://www.econbiz.de/10010221734

Employment and earnings effects of awarding training vouchers in Germany

Doerr, Annabelle; Fitzenberger, Bernd; Kruppe, Thomas; … - 2014

In 2003, Germany moved from a system in which participants in training programs for the unemployed are assigned by caseworkers to an allocation system using vouchers. Based on the rich administrative data for all vouchers and on actual program participation, we provide inverse probability...

Persistent link: https://www.econbiz.de/10010405990

Rentenpaket : die Bundesregierung auf Irrwegen

Feld, Lars P.; Kohlmeier, Anabell; Schmidt, Christoph M. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 8, pp. 553-559

Das Gesetz über Leistungsverbesserungen in der Gesetzlichen Rentenversicherung ist am 1.7.2014 in Kraft getreten. Zu einer Reduktion der Altersarmut - wie die Aussagen im Bundestagswahlkampf 2013 vermuten ließen - trägt zumindest die abschlagsfreie Rente mit 63 nicht bei. Die Autoren aus dem...

Persistent link: https://www.econbiz.de/10010407325

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

Persistent link: https://www.econbiz.de/10003873302

Return-to-job during and after maternity leave

Fitzenberger, Bernd; Steffes, Susanne; Strittmatter, Anthony - 2010

This paper studies the return-to-job of female employees after first birth based on exceptional longitudinal data from personnel records of a large German company. Given a very long maternity leave coverage, we investigate to what extent data available to management allow to predict the...

Persistent link: https://www.econbiz.de/10008759767

Dips and floors in workplace training : using personnel records to estimate gender differences

Fitzenberger, Bernd; Muehler, Grit - 2011

Using personnel records from a single large German firm in the financial industry, this paper provides detailed evidence on the effect of age and the supervisor's gender on gender differences in workplace training, holding constant various workplace characteristics. We implement an age-specific...

Persistent link: https://www.econbiz.de/10008937315

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Persistent link: https://www.econbiz.de/10009152555