This paper analyses the duration of child poverty in Germany. In our sample, we observe the entire income history from the individuals? birth to their coming of age at age 18.Therefore we are able to analyze dynamics in and out of poverty for the entire population of children, whether they...

This paper analyses the duration of child poverty in Germany. In our sample, we observe the entire income history from the individuals' birth to their coming of age at age 18. Therefor we are able to analyze dynamics in and out of poverty for the entire population of children, wether they become...

This paper offers a descriptive portrait of income poverty among children in Germany between the early 1980s and 2001, with a focus on developments since unification in 1991. Data from the German Socio-Economic Panel are used to estimate poverty rates, rates of entry to and exit from poverty,...

In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly increasing while, second, the average household size has been declining dramatically. The analysis of income distribution relies on equivalence-weighted incomes which take into account...

The German schooling system selects children into different secondary school tracks already at a very early stage in life. School track choice heavily influences choices and opportunities later in life. It has often been observed that secondary schooling achievements display a strong correlation...

In Germany, two observations can be tracked over the past 15 to 20 years: First, income inequality has constantly increased while, second, the average household size has been declining dramatically. The analysis of income distribution relies on equivalence-weighted incomes, which take into...

In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly increasing while, second, the average household size has been declining dramatically. The analysis of income distribution relies on equivalence-weighted incomes which take into account...

Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen...

Da die Analyse von Einkommensverteilungen auf äquivalenzgewichteten Einkommen beruht, ist die Entwicklung der Einkommensungleichheit nicht nur Ausdruck für Veränderungen in der Entlohnungsstruktur, sondern auch für Veränderungen von Haushaltsgröße und -zusammensetzung. In den letzten 15...

Das deutsche Einkommenssteuerrecht ist zu komplex und zu intransparent. Zahlreiche Reformkonzepte wurden in den vergangenen Jahren öffentlich diskutiert. Allerdings ist es bisher nicht gelungen, den bestehenden Zielkonflikt zu überwinden und positive Beschäftigungs- und Verteilungswirkungen...