Das Altersarmutsrisiko wird bei normaler Beschäftigungsentwicklung und Zinsentwicklung in den kommenden zwanzig Jahren weiter ansteigen und dann ca. ein Fünftel aller Personen im Alter von 67 Jahren betreffen. Auch der Anteil von 67-Jährigen, die Anspruch auf die Grundsicherung im Alter haben...

The German government intends to fix the yearly income tax free subsistence level for a single in 1996 at an amount of 12.000 marks. Own calculations show a minimium of 13.000 marks. They also show that the planned level for the tax allowance for each child of 6.264 marks is sufficient at least...

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

For the design of the pension system, it is crucial to disentangle the employment responses related to the substitution effect and the income effect. In this paper, we provide causal evidence regarding the importance of the income effect, which is generally assumed to be small or non-existent....