We investigate if and how adverse life events – early widowhood, divorce, disability, job loss - trigger informal insurance responses in the form of intervivos gifts. Drawing from Dutch register data, we construct comprehensive panels comprising individuals undergoing such shocks in the period 2011-2017, and we analyse the patterns of gift receipt surrounding these events. We run separate event...
Research on parental school choice provides strong evidence of so-called ‘white flight’ – that ethnic majority parents avoid choosing a local school if it contains large numbers of ethnic minority students. In this study, we examine such segregating choices in a formally stratified school system. Theoretically, we argue that segregating choices are less common in an educational setting where...
The success of climate policies depends crucially on the dynamics of public support. Using unique longitudinal data from three surveys conducted between 2019 and 2022, we study the variations of public support for carbon pricing in Germany. The period includes two relevant events: the introduction and ramping up of carbon pricing in Germany and the exogenous increase in energy prices following the...
Fierce debate over the feasibility of cardinally measuring utility – or ‘wellbeing’ – with surveys has recently resurfaced. Several prominent papers claimed that when interpreting survey data as strictly ordinal, most of the literature’s results are easily reversed. We systematically assess this claim. To do so, we replicate the universe of wellbeing research published in top economics journals...
Using panel data from Understanding Society, this paper presents a methodology for conceptualising and measuring poor-quality employment in the UK as a distinct concept from job quality. This allows us to identify the most vulnerable employed workers in the UK. Key to this approach is the recognition that poor employment conditions exacerbate each other leading to more intense levels of...
Current developments in the labor income distribution shape the business cycle and the transmission of fiscal and monetary policy measures. During economic crises, timely and well targeted economic policy becomes essential but the volatility of the (labor) income distribution is particularly high. Detailed distributional data on household incomes becomes available after one year at the earliest....
Despite millions of war widows worldwide, little is known about the economic consequences of being widowed by war. We use life history data from West Germany to show that war widowhood increased women’s employment immediately after World War II but led to lower employment rates later in life. War widows, therefore, carried a double burden of employment and childcare while their children were young...
Advanced technologies are inherently dependent on critical minerals and their related metals. The mining extraction of these critical minerals leads to significant social and environmental impacts that extend beyond the regions where those advanced technologies are ultimately used. This study explores the global socio-environmental challenges arising from the European Climate Law's aim for net-zero ...
In diesem Forschungsprojekt sollen die Aufkommens- und Verteilungswirkungen von Reformen der Erbschaftsteuer untersucht werden, die die Auftraggeberin vorschlägt. Die Steuervergünstigungen für Unternehmensvermögen (einschließlich der Verschonungsbedarfsprüfung) sowie für vermietete Wohnungen sollen abgeschafft werden. Um die Liquiditätsbelastungen zu mindern, soll die Steuerschuld gestundet...
The aim of this research project is to examine the revenue and distribution effects of inheritance tax reforms proposed.The tax privileges for business assets (including the exemption requirement test) and for rented apartments are to be abolished. In order to reduce liquidity impact the tax liability is to be deferred or annuitized with interest. Furthermore, personal allowances and the tax rate...