Inequality has increased considerably in many Western countries over the past decades. When dealing with economic inequality as a research subject the question "inequality of what among whom" arises. Analyses of inequality are typically concerned with the distribution of wages, earnings or...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us-for the first time-to offer a complete picture of the distribution of annual earnings in Germany. We find that...

The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional effects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the...

Wer umverteilen will, muss die richtigen Instrumente wählen. Eingriffe in der Marktphase sind teilweise wenig zielgenau und können die Funktionsfähigkeit von Märkten beeinträchtigen. Das hat der Berliner Mietendeckel gezeigt: Der Eingriff in die Preisbildung am Mietmarkt führte zu einer...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us - for the first time - to offer a complete picture of the distribution of annual earnings in Germany. We find that...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us for the first time to offer a complete picture of the distribution of annual earnings in Germany. We find that...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us - for the first time - to offer a complete picture of the distribution of annual earnings in Germany. We find that...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us – for the first time – to offer a complete picture of the distribution of annual earnings in Germany. We find...

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us — for the first time — to offer a complete picture of the distribution of annual earnings in Germany. We find...

In Germany, there is an ongoing debate about how to increase the efficiency of the social security system and especially its financing. The aim of this paper is to simulate different financing systems for Germany. The introduction of a Liberal British or the Southern Greek financing system...