It is not possible to provide a scientific answer to questions regarding the 'fairness' of taxation. Nonetheless, empirical economics and social science research can still yield helpful information for legislators charged with deciding on the level and structure of the tax system. Such research...

Entitlements from old-age pension schemes - statutory, company, and private - represent a considerable source of wealth. For data-related reasons, analyses of the personal wealth distribution have so far failed to take this into account, however. According to recent calculations based on the...

Individual net wealth in Germany totaled an average of around 88,000 Euros at the beginning of 2007 which was about 10 percent higher than in 2002. Decisive for this development was an increase in monetary wealth as well as wealth from private insurance. In connection with the overall quite...

The proportion of middle income earners in Germany has shrunk significantly in recent years: from 62 percent of the total population in the year 2000 to only 54 percent in 2006. Correspondingly, the proportion of the population at the margins of the income distribution has increased as well,...

Much of the current German debate about the integration of immigrants overlooks the fact that Germany is not solely a country of immigration, but also - and to a substantial degree - a country of emigration. One of the largest groups of emigrants is made up of Germans themselves. The percentage...

At least half of all employees in Germany described their wages in all three survey years under consideration here - 2005, 2007, and 2009 - as just. Still, major changes occurred over this period in how people perceived their earnings. Data from the Socio- Economic Panel (SOEP) Study show that...

Since a court decided that bonuses paid to the former top management at Mannesmann AG were unjustifiable there has been widespread public discussion over fair pay in Germany. This has been against the background of big increases in the salaries paid to top executives at a time when the economy...

Inequality with respect to personal earned income has increased in recent years. This trend has gone hand in hand with changes in both the employment constellations of households and the labor market activity of individuals (e.g. through 'minijobs'). In particular, the years since 2000 have seen...

SOEP respondents have been asked about their participation in voluntary activities ever since the Survey started in 1984. Here we provide evidence about stability and change in levels of participation over the last twenty years. It is often suggested that an ageing society requires, or would...

In 2006 about 155 000 Germans left their country - more than ever before apart from the postwar wave of emigration in the 1950s. However, many recent German emigrants return to their home country. Although the question of why this rise has occurred is now arousing much attention from the general...