Promotions and cross-firm mobility provide substantial gains in earnings - a well established finding based on gross income data. Yet, what matters for incentives is how much an individual can consume or save after taxation. We show that net and gross income growth patterns may differ...

BILD hat es an den Tag gebracht, und Deutschland hat einen neuen Armutsskandal, den "Nettoskandal": Angeblich liegt das Nettoeinkommen deutscher Arbeitnehmer inflationsbereinigt heute nur auf dem Stand von vor 20 Jahren. Man muss aber nur ein wenig genauer hinsehen, um festzustellen, dass hinter...

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...