Bei steigender Einkommensungleichheit und verringerten Steuervermeidungsmöglichkeiten ergeben die Standardmodelle der Optimalsteuerlehre höhere optimale Steuersätze auf hohe Einkommen. Ferner diskutiert die Forschung in der letzten Zeit verstärkt die negativen Wirkungen steigender...

Frauen haben im Durchschnitt nur die Hälfte des Einkommens der Männer. Damit bekommen sie nur ein Drittel des gesamten Einkommens. Dies ergibt eine Analyse der Einkommensverteilung nach Geschlechtern auf Grundlage der Lohn- und Einkommensteuerstatistik 2010, die das Einkommen der privaten...

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

In general, day care subsidies are accepted as a means of creating equal chances for both children and mothers in the labour market. Although there is a broad consensus that the use of children's day care should be publicly supported, there is no consensus on how this should be done. Moreover,...

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...