Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax exemptions - the so-called Riester scheme. We apply matching and panel regression techniques to assess the impact of the Riester scheme on households' propensities to save in a...

We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

In this paper, by using panel data and a fixed effects model, we estimate the direct rebound effect related to space heating in German residential households. The data used are from a representative repeated survey among some 11,000 households in Germany provided by the German Institute of...

We estimate direct and indirect energy rebound effects for a wide variety of goods and services in Germany. To this end, we employ a linearized approximation of the popular Almost Ideal Demand System (LAIDS) approach suggested by Deaton and Muellbauer (1980). Excluding measures of energy...

This paper discusses the effect of residential energy prosuming on households' energy consumption behavior with the objective to find evidence for a “prosumer rebound effect” on energy consumption. Prosuming is the partial self-consumption of distributed energy production. We hypothesize...

With the increased adoption of solar photovoltaics (PV) and batteries, and the use of electronicsand appliances powered by direct current (DC), e.g. heat pumps, and electric vehicles (EVs), DCtechnologies offer higher energy efficiency compared to the entrenched alternating current...

We study the working conditions of care and domestic workers who offer their services on digital platforms in Australia, Germany, Denmark, Spain and the United Kingdom. By drawing on survey data collected on a digital platform in 2019, we examine workers' demographics and their experiences with...

Inflation expectations are often found to depend on socioeconomic and demographic characteristics of households, such as age, income and education, however, the reasons for this systematic heterogeneity are not yet fully understood. Since accounting for these expectation differentials could help...

In this article, we present a model that can account for the changes in the Germancurrent account balance since the 2000s. Our results suggest that an array of struc-tural tax and labor market reforms (Agenda 2010), population aging and pensionreforms led to an increase in the household savings...