"Organizing" the labor market in the dynamic Kaiserreich -- Promoting a skilled workforce -- Toward Totalerfassung : creating the national labor administration -- Toward the German skills machine : establishing vocational counseling and training -- The Nazi consolidation of the human economies...

During the twentieth century, German government and industry created a highly skilled workforce as part of an ambitious program to control and develop the country's human resources. Yet, these long-standing efforts to match as many workers as possible to skilled vocations and to establish a...

In 1933, the German government introduced the marriage loan for newlyweds, a policy aimed at increasing marriages and births as well as male employment, which entailed a work ban for the wife and sizeable credit deductions for children. This paper illustrates that the policy was rather...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...

This paper observes sexual orientation based differences in German incomes. Gay men and lesbian women sort themselves into different occupations and sectors than their heterosexual counterparts. I find evidence that cohabitating gay men have an income penalty of 9 to 10 percent compared with...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...

I investigate the incentive effects of disability pensions on the labor supply decision of the elderly in Germany. In the year 2001, a reform decreased the level of benefits and tightened the criteria of eligibility. The purpose of this paper is twofold: First, I estimate transition rates into...

Many European countries are currently transferring their pay-as-you-go public pension system to a three-pillar-system of public, occupational, and private pensions. In Germany, economists expect a pension gap for future retiree cohorts as public pensions will decrease and private old age...

Dieser Beitrag dokumentiert den Aufbau des Mikrosimulationsmodells EITDsim. EITDsim kann zur empirischen (ex ante) Evaluation von steuer- und finanzpolitischen Fragestellungen, insbesondere von (potentiellen) Steuerreformen, verwendet werden. Dafür kombiniert EITDsim auf Basis des erweiterten...