Earlier this year the results of the study ”old-age security in Germany 1996 (AVID 96)“ have been published. This study describes the future age-income-situation of the currently employed population. An essential element is the estimation of future individual working-biographies. This...

Social Security Programs and Retirement around the World represents the second stage of an ongoing research project studying the relationship between social security and labor. In the first volume, Jonathan Gruber and David A. Wise revealed enormous disincentives to continued work at older ages...

Can a polarization of the income of self-employed persons be discovered? How did the distribution of income in general and especially higher income of self-employed and employed persons develop since the nineties? These are the main questions we want to examine in this contribution.The subject...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. Independent of the respective economic and social scientific perspective the income distribution is a central brick explaining economic growth and labour market...

The economic transformations of modern industrial societies have changed the labor markets in terms of industrial relations and occupational structure. The transformation of the traditional welfare state, the deregulation of the labor markets, the technological change and the reorganization of...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

In recent years new patterns of working time have appeared along with an increased flexibility concerning timing of work and the decay of the regular working day. We analyze the timing of working time for both self-employed and employees based on the German time budget study 1991/92. In the...

The actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and...

The legitimacy of inequality concerning the income distribution in market economies is based on the assumption of a dominant individual performance and the assumed existence of equal chances. To test the empirical relevance of this assumption requires the analysis of the determinants of the...