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Der im Ausland geborene Teil der in Deutschland lebenden Bevölkerung besteht aus Ausländern und Aussiedlern, die aus … osteuropäischen Ländern nach Deutschland emigriert sind. Während die erste Gruppe mit Problemen konfrontiert ist, die aus dem typisch … deutschen Pass. Etwa die Hälfte der Immigranten, die seit 1984 nach Deutschland kamen, sind der Gruppe der Aussiedler …
Persistent link: https://www.econbiz.de/10010260753
This paper examines whether schooling has a positive impact on individual's political interest, voting turnout, democratic values, political involvement and political group membership, using the German General Social Survey (ALLBUS). Between 1949 and 1969 the number of compulsory years of...
Persistent link: https://www.econbiz.de/10010260897
Recent years have witnessed a rise in right-wing extremism among German youth and young adults. This paper investigates the extent to which the experience of parental unemployment during childhood affects young people's far right-wing attitudes and xenophobia. Estimates from three German data...
Persistent link: https://www.econbiz.de/10010260898
In most industrialized countries, more people than ever are having to cope with the burden of caring for elderly parents. This paper formulates a model to explain how parental care responsibilities and family structure interact in affecting children?s mobility characteristics. A key insight we...
Persistent link: https://www.econbiz.de/10010260973
We analyse the impact on schooling outcomes of growing up in a family headed by a single mother. Growing up in a non-intact family in Germany is associated with worse outcomes in models that do not control for possible correlations between common unobserved determinants of family structure and...
Persistent link: https://www.econbiz.de/10010260975
Using representative micro data from the German Socio-Economic Panel Study (SOEP) for the year 2002, we analyse non-take-up behaviour of Social Assistance (SA) in Germany. According to our simulation as much as 67 percent of the eligible population did not claim SA in that year which is slightly...
Persistent link: https://www.econbiz.de/10010264975
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...
Persistent link: https://www.econbiz.de/10010264994
With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings for non-incorporated companies was introduced: Earnings may be retained at a preferential tax rate (29.8%) and will be subjected to supplementary tax (26.4%) when they will be...
Persistent link: https://www.econbiz.de/10010264995
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10010264996
German corporated companies are taxed with a federal corporation tax and with a local busi-ness tax. The latter has a similar, but broader tax base (including e.g. 25% of interest pay-ments) and its tax rate is set independently by every municipality including the so called city-states...
Persistent link: https://www.econbiz.de/10010264997