Ende 2000 hat der Bundestag ein Ergänzungsgesetz zum Lebenspartnerschaftsgesetz verabschiedet, das demnächst in den Vermittlungsausschuss kommt. Ziel dieses Ergänzungsgesetzes ist, die steuerliche Diskriminierung von gleichgeschlechtlichen Gemeinschaften zu beenden. Wie sind die damit...

Derzeit gibt es berechtigte Zweifel daran, dass die Pendlerpauschale in ihrer aktuellen Form verfassungsmäßig ist. Sollte die steuerliche Berücksichtigung von Kosten für Fahrten zwischen Wohnung und Arbeitsplatz grundsätzlich abgeschafft werden? Wie ist die Pendlerpauschale unter...

We model the choice of individuals to follow or not apprenticeship training and their subsequent career. We use German administrative data, which records education, labour market transitions and wages to estimate a dynamic discrete choice model of training choice, employment and wage growth. The...

We evaluate the German apprenticeship system, which combines on-the-job training with classroom teaching, by modelling individual careers from the choice to join such a scheme and followed by their employment, job to job transitions and wages over the lifecycle. Our data is drawn from...

While risk selection within the German public health insurance system has received considerable attention, risk selection between public and private health insurers has largely been ignored. This is surprising since - given the institutional structure - risk selection between systems is likely...

This paper explores the relationship between risk attitude and asset diversification in household portfolios. We first examine the impact of manifested risk aversion on the total number of distinct assets held in a portfolio (naive diversification). The second part of the paper focuses on a more...

With banking sectors worldwide still suffering from the effects of the financial crisis, public discussion of plans to place toxic assets in one or more bad banks has gained steam in recent weeks. The following paper presents a plan how governments can efficiently relieve ailing banks from toxic...

This document provides an overview of the long-term care system, the number and develop-ment of beneficiaries and the long-term care policy in Germany. The report is part of the first stage of the European project ANCIEN (Assessing Needs of Care in European Nations), commissioned by the European...

Bei dem vorliegenden Pflegeheim Rating Report 2009 handelt es sich um den zweiten seit 2007. Hauptziel ist die Verbesserung der Transparenz im deutschen Pflegemarkt - mit Fokus auf der stationären Pflege. Daraus abgeleitet ergibt sich der Anspruch, den Entscheidungsträgern auf den...