Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...

While the gender pay gap between men and women in Germany remains at 18 percent, this figure is not the same for all employees. There are, for example, major differences by age. Beginning at age 30, the gender pay gap increases sharply and remains constantly high at 20 percent until retirement....

Public interest in the gender pay gap has risen significantly over the past years in Germany, but the size of the gender pay gap has barely changed. A comparison across European countries shows that a lower female labor force participation rate is associated with a smaller gender pay gap. The...