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...
