Gender inequality remains a pressing issue in our society. Women are underrepresented in many decision-making positions and the gender pay gap remains at 16%. Whether or how language contributes to forming and transporting gender stereotypes has sparked intense scientific and public debate. In German, masculine role nouns are still often used in a generic sense to address people of unknown gender ...
How do students’ earnings expectations differ by being the first in their family to attend university (FiF) and how do they affect field of study choice? We leverage unique survey and administrative data to document sizable gaps in expected earnings between FiF and non-FiF students. Our data can explain two-thirds of this gap, with the largest share attributable to field of study choice. We show that ...
This project investigates the underlying causes of gender gaps in the labor market, emphasizing skill mismatches, task divisions, social norms, and implicit gender biases. By employing quasi- and survey-experimental methods with data from Germany and OECD countries, the research examines policies like parental leave and public child care. It explores the effects of these factors on skill...
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly align corporate taxation with industrial policy objectives. We show that EU tax competition exerts downward pressure ...
