The exception of marginal employment from paying social security contributions and income taxes has certain incentives on labor supply and labor demand. Changing these rules - as discussed for Germany - would change the behavior of the labor market agents. This paper presents an econometric...

Household survey sample like the German Income and Consumption Survey (EVS) most likely do not adequately represent the upper and lower tails of the income distribution. In order to improve information on the upper income range, income tax statistics may be used. These almost completely capture...

Taxing local business is a common feature of local public finance in many countries. The German local business tax (Gewerbesteuer) is the main tax revenue source of municipalities in Germany. Liberal professionals, however, have traditionally been exempted from it. In the past, the German...

It is currently intensively discussed whether the system of risk structure adjustment (RSA) among German statutory sickness funds should be supplemented by morbidity indicators. It has been showed that employees who change their sickness funds are better risks and thus shift the morbidity...

A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly positive effects on employment, energy consumption and CO2 emissions. Two macro-sectoral models - an econometric model and an empirical general equilibrium model - were applied;...

Mit den Längsschnittdaten des SOEP wird in diesem Beitrag untersucht, wie geringfügig Beschäftigte auf die im April 1999 eingeführte Sozialversicherungspflicht für derartige Beschäftigungsverhältnisse reagiert haben. Da ausschließlich geringfügig Beschäftigte und geringfügig...

Empirical evidence from several countries reveals that self-rated health is a valid predictor of mortality. So far, there have been no studies conducted for Germany. Using data from the German Socio-Economic Panel Study (GSOEP) we confirm the relationship between self-rated health and mortality...

Using data from the German Socio-Economic Panel Study 2002, we show that satisfaction with the German public pension system is significantly lower in the younger generation. This effect is independent from the individual economic situation and cannot be observed in earlier years. Whereas long...