Publikationen der Abteilung Staat

20 Years of the Riester Pension - Personal Retirement Provision Requires Reform

Introduced 20 years ago as a part of the 2001 pension reform, the Riester pension is meant to function as an essential component of the German pension system with the aim of compensating for decreasing public pensions. However, data collected by the SOEP show that this objective has not yet been achieved. For ten years, use of the Riester pension plan has been stagnating at around 25 percent of the ...

Real Estate Taxation Reform: Tax Land Values, Abolish Privileges

Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the efficiency of the tax system, and reduce wealth and income inequality. In the case of property tax, value-based ...

Child Health during the First Coronavirus Lockdown in Germany: Fewer Treatment Cases and Fewer Diagnoses of Infections

During the first coronavirus lockdown in Germany in spring 2020, treatment cases of children in outpatient care declined by up to 20 percent. As this study based on administrative diagnosis data of all statutory health insurance companies in Germany shows, there were significantly fewer physical diseases, such as infections, diagnosed in one to 12-year-old children in the second quarter of 2020 compared ...

Gender Pay Gap in a European Comparison: Positive Correlation between the Female Labor Force Participation Rate and the Gender Pay Gap

Public interest in the gender pay gap has risen significantly over the past years in Germany, but the size of the gender pay gap has barely changed. A comparison across European countries shows that a lower female labor force participation rate is associated with a smaller gender pay gap. The gender differences in the characteristics of the labor force, which vary across countries, are one explanation ...

Gender Diversity Benefits Supervisory Board Work of Many Companies

Over the past years, the proportion of women on the supervisory boards of major companies in Germany has increased. As this second report in the DIW Women Executives Barometer 2021 shows, this has a meaningful, positive impact on the supervisory boards of many companies, and affects interactions between members, discussions, and decision-making. These findings are based on qualitative interviews with ...

Number of Women on Boards of Large Firms Increasing Slowly; Legal Requirements Could Provide Momentum

The proportion of women on the boards of large companies in Germany continued to increase during 2020. In the fourth quarter of 2020, there were 101 female executive board members in the 200 largest companies, seven more than in 2019. However, growth was slow, as it was in some of the other groups of companies as well: The proportion of women on the executive boards of the top 200 companies (around ...

Momentum in Sight for the Executive Boards of Major German Companies: Editorial

Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...

Mothers in Eastern and Western Germany: Employment Rates and Attitudes Are Converging, Full-Time Employment is Not

Work and family life arrangements differed greatly between the east and west before German reunification in 1990. Since reunification, however, the employment rates of mothers with children requiring childcare have converged. This trend is accompanied by a growing approval of maternal employment, especially in western Germany. However, differences in actual working hours remain. Mothers in the east ...

Integration of Refugee Children and Adolescents in and out of School: Evidence of Success but Still Room for Improvement

Germany has seen the arrival of a large number of displaced children and adolescents in recent years. Integration is vital for their lives today and in the future. Key indicators of successful integration are a sense of belonging to school, participation in extracurricular activities, both within school and outside it, and social contacts. The present report examines these indicators based on data ...