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Using a unique dataset of German members of parliament with information on total earnings including outside income, this paper analyzes the politicians' wage gap (PWG). After controlling for observable characteristics as well as accounting for selection into politics, we find a positive PWG...
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This paper presents and compares trends in income inequality in Switzerland and Germany from 2000 to 2009 using … harmonized data from the Socio-Economic Panel (SOEP) and the Swiss Household Panel (SHP). Whereas in Germany inequality has … inequality reveals the effects of Germany's slightly older population and smaller household sizes, as well as the impact of …
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post-unified Germany. The findings suggest that the socialist regime significantly damaged this mechanism of an …
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We argue that entrepreneurial choice proceeds in at least in two steps, with vocational choice nearly always preceding choice of employment status, whether that be self-employment or dependent employment. Since the two decisions are interrelated, analysis of entrepreneurial choice as a single...
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This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
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tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
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