The paper aims to assess the impact of selected elements of social harmonization on labor market performance in the European Union among two groups of workers - the total working population and the elderly. The aim is to examine whether upward changes in labor taxes affect employment,...

An Analysis Based on the European Union Structure of Earnings Survey (SES) This study provides an in-depth evaluation of earnings differences within and across countries and their evolution over time using three different waves of the Structure of Earnings Survey (SES) – for 2002, 2006 and...

Lea Immel prepared this study while she was working at the Research Group Taxation and Fiscal Policy at the ifo Institute. The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of four distinct empirical...

We examine Okun's Law on the basis of new growth perspectives and in the context of the WWWForEurope project. By comparing Okun's work from 1962 with the latest IMF and OECD surveys, a connection is set up and Okun's theoretical framework is updated and its persistence is examined. In addition,...

This report attempts to examine the impact of the crisis and crisis policies on incomes, inequality and poverty in Greece. Based on extensive income and tax data, it investigates changes in incomes, direct, indirect and property taxation and their incidence between 2008 and 2012-13, their impact...

This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...

Marginal employment, so-called Minijobs, represent a significant part of the dependent employment in Germany. In 20121 and 2016 the RWI conducted a survey and interviewed marginally employed workers and employers with marginally employed workers in North Rhine-Westphalia. The results of the...

Akademisierung, Zuwanderung und demografischer Wandel sind bestimmende Themen unserer Zeit und nehmen Einfluss auf die Einkommensverteilung. Der diesjährige Verteilungsreport legt daher seinen Schwerpunkt auf die Frage, welche Veränderungen der Nettoeinkommensverteilung mit einem...

This paper presents the first comprehensive study of the long-run evolution of wealth inequality in Germany. We combine tax data, surveys, national accounts and rich lists to study the distribution of wealth in Germany from 1895 to 2018. We show that the concentration of wealth in the hands of...

Fundamental verknüpft mit der sozialen Marktwirtschaft ist die Vorstellung, dass jeder Mensch unabhängig von seiner Herkunft die Möglichkeit zum sozialen Aufstieg hat und dass es den eigenen Kindern in Zukunft bessergehen soll als den Eltern heute. Erstmals erhobene Daten des...