Im Rahmen der Diskussion um die finanzielle Förderung von Familien in Deutschland spielen zurzeit auch Vorschläge zur Reform der Familienbesteuerung eine Rolle. Dabei zeigt sich thematisch ein breites Spektrum. Es reicht von Erhöhungen des Kindergelds und Anpassungen des Kinderfreibetrags in...

Bei steigender Einkommensungleichheit und verringerten Steuervermeidungsmöglichkeiten ergeben die Standardmodelle der Optimalsteuerlehre höhere optimale Steuersätze auf hohe Einkommen. Ferner diskutiert die Forschung in der letzten Zeit verstärkt die negativen Wirkungen steigender...

Im Rahmen der Diskussion um die finanzielle Förderung von Familien in Deutschland spielen zurzeit auch Vorschläge zur Reform der Familienbesteuerung eine Rolle. Dabei zeigt sich thematisch ein breites Spektrum. Es reicht von Erhöhungen des Kindergelds und Anpassungen des Kinderfreibetrags in...

Climate change mitigation and the transformation to a global low-carbon economy is a pressing issue in policy discussions and international negotiations. The political debate is supported by the scientific community with a large number of projections, pathway simulations and scenario analyses of...

Financial literacy has received increased attention since the global financial crisis and the literature confirms that it is correlated with higher household well-being. In parallel, financial education programs have grown in popularity and an increasing number of countries are developing...

For most of the developing world, microenterprises are a key source of income and employment creation. For many countries the informal sector, where most of the small enterprises exist, represents over 80% of employment (ILO 2012). These businesses often have a difficult time growing. There are...

For people in rural areas of developing countries, finding a better paying job or better education is often only possible by moving - migrating - somewhere else. Moreover, agricultural production, generally the main economic activity in rural areas of developing countries, is risky, affected by...

After Easter, Germany's new labor and social affairs minister Andrea Nahles will be presenting the grand coalition's first major reform proposal for parliamentary debate: a bill to improve the benefits provided under the statutory pension system. A centerpiece of the reform package is early...

Understanding the risks and consequences of military service in fragile regions is a vital concern facing veterans and policymakers in Germany (and many other nations). Researchers, health professionals, politicians and the news media are actively discussing this contentious topic. A key point...

A wide range of public figures from the social sciences, politics and business have proposed paying every citizen a fixed amount of income without means testing or work requirement. The idea is fascinating. Most recently, a widely reported crowd-funding initiative from Berlin collected EUR12,000...