In der folgenden Studie möchten wir ausgewählte Aspekte von intra- und intergenerationalen Umverteilungseffekten im System der bundesdeutschen Alterssicherung auf der Basis der Humankapitalheorie mit Simulationsmethoden analysieren. Falls es das Ziel der Politik ist, die Ungleichheit des...

In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...

This paper investigates the evolution of wages and the recent tendency to rising wage inequality in Germany, based on the German Socio-Economic Panel (GSOEP) for 1984 to 2004. Between 1984 and 1994 the wage distribution was fairly stable. Wage inequality started to increase around 1994 in...

Um Hinweise für die Erträge von Investitionen in die Fähigkeiten von Kindern im Vorschulalter geben zu können, möchten wir in diesem Beitrag die Ergebnisse von Simulationen zur Diskussion stellen. Der Humankapitalerwerb wird als Funktion von kognitiven und nichtkognitiven Fähigkeiten...

Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform which entails a continuous increase in energy taxes in conjunction with a...

Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible, interactive simulation model which is accessible under http://brw.zew.de. Users can specify their own green tax reforms or emission quotas and quantify welfare and employment...

This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector...

Die Ökologische Steuerreform wurde expressis verbis mit der Zielsetzung verabschiedet, einen ökologischen Umbau der Industriegesellschaft einzuleiten und den Arbeitsmarkt zu entlasten. Obwohl das Beschäftigungsziel in Zeiten hoher Arbeitslosigkeit Priorität genießt, ist seine Betonung im...

In this paper, we investigate whether an environmental tax reform 'cum' joint implementation (JI) provides employment and overall efficiency gains as compared to an environmental tax reform 'stand-alone' (ETR). We address this question in the framework of a large-scale general equilibrium model...