In this paper we study the economic effects of risk attitudes, time preferences, trust and reciprocity while we compare natives and second generation migrants. We analyze an inflow sample into unemployment in Germany, and find differences between the two groups mainly in terms of risk attitudes...

The international community has a declared intention to protect innocent civilians from direct and deliberate violence in civil conflicts, but its track record of actually doing so is mixed. Using a new monthly time-series data set, we explore the factors associated with variations in the number...

This paper details the sampling design, results from the field, analysis of selectivities, as well as raking procedures used in the SOEP-CoV study. The sample consists of a random selection of 12,000 households in the Socio-Economic Panel Study (SOEP). The sample was divided and surveyed in nine...

This paper provides details on the sampling design, fieldwork results, and nonresponse, as well as population adjustments for the 2019 Sample P of the Socio-Economic Panel (SOEP). Sample P adds the population of entrepreneurs and shareholders with high-value company shareholdings to the SOEP....

The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing...

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not...