The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The government's plan to reform the System of taxing corporate and personal income is portrayed and assessed. It turns out that the reform proposal has numerous disadvantages; it is...

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are...

Despite the apparent stability of the wage bargaining institutions in West Germany, aggregate union membership has been declining dramatically since the early 90's. However, aggregate gross membership numbers do not distinguish by employment status and it is impossible to disaggregate these...

Unter dem Stichwort "Patchwork-Biografien" wird die Tatsache, dass ein großer Teil der abhängig Beschäftigten ihren erlernten Beruf nicht mehr ausüben, in jüngster Zeit viel diskutiert. Diese Studie liefert einen empirischen Beitrag zur Anatomie der Berufswechsel für westdeutsche Männer...

Diese Arbeit untersucht empirisch den Zusammenhang von Beschäftigung und Lohnstrukturen zwischen sowie innerhalb von Qualifikations- und Altersgruppen. Zunächst werden Substitutionselastizitäten zwischen Qualifikations- und Altersgruppen geschätzt und die Lohnveränderungen bestimmt, die...

In this paper, human capital investments are evaluated by assuming heterogeneous returns to education. We use the potential outcome approach to measure the causal effect of human capital investments on earnings as a continuous treatment effect. Empirical evidence is based on a sample of West...

This paper empirically analyzes the distribution of unemployment durations in West- Germany before and after the changes during the mid 1980s in the maximum entitlement periods for unemployment benefits for elderly unemployed. The analysis is based on the comprehensive IAB employment subsample...