Im Januar des Jahres 2008 begann die Feldarbeit der 25. Welle des SOEP. Im Jahr 2009 werden damit etwa 2 500 anonymisierte Datensätze von Personen zur Auswertung zur Verfügung stehen, die seit 1984 ununterbrochen an 25 Befragungen in den westdeutschen SOEP-Teilstichproben A und B teilgenommen...

Im Januar des Jahres 2008 begann die Feldarbeit der 25. Welle des SOEP. Im Jahr 2009 werden damit etwa 2 500 anonymisierte Datensätze von Personen zur Auswertung zur Verfügung stehen, die seit 1984 ununterbrochen an 25 Befragungen in den westdeutschen SOEP-Teilstichproben A und B teilgenommen...

Like other data quality dimensions, the concept of accuracy is often adopted to characterise a particular data set. However, its common specification basically refers to statistical properties of estimators, which can hardly be proved by means of a single survey at hand. This ambiguity can be...

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...

We analyze the work incentives and labor supply effects of the so-called mini-jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed tax-benefit...

In this paper R2-type measures of the explanatory power of multivariate linear and categorical probit models proposed in the literature are reviewed and their deficiencies are discussed. It is argued that a measure of the explanatory power should take into account the components which are...

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...