Die Kappung für hohe Einkommen ist die beste aller schlechten Möglichkeiten. Doch warum bleibt das Ehegattensplitting, das familien- und gleichstellungspolitische Ziele unterläuft, wieder unangetastet? Beim Elterngeld wird der Rotstift angesetzt: Zwar bleibt die Höhe der Lohnersatzleistung unangetastet, aber künftig sollen weniger Eltern von ihr profitieren. Wer als Elternpaar ein gemeinsam zu versteuerndes ...
Two significant drivers of a person's financial situation in old age are pension income and costs for long-term care dependence. Both are unknown when the person makes her most important financial decisions, which makes it particularly interesting to understand her beliefs about them and how they influence her choices. In a representative survey, we elicit detailed expectations about individuals...
Die Entscheidung des US-Supreme-Courts zum Verbot von Affirmative Action, also der Auswahl von Studierenden auf Grundlage ihrer Ethnizität, schlägt hohe Wellen. Zeit für Deutschland, Lehren aus dieser Diskussion ziehen. Dieser Gastbeitrag erschien am 1. Juli 2023 im SPIEGEL. In Bezug auf Chancengleichheit und Diversität, gerade an Hochschulen, ist Deutschland mehr als rückständig. Selbst die Rechtfertigung ...
Women continue to be underrepresented in leadership positions in the corporate sector such as on company boards. One of the reasons for this underrepresentation are gender stereotypes on the skill distribution, social and occupational roles, personality traits, and how they affect labor market decision making. Media plays an important role in transporting gender stereotypes. In this paper we...
In the recent economic crises, Germany has made use of job retention schemes and in particular short-time work benefits ('Kurzarbeit') to tackle shocks in labor demand. Under these schemes, workers have not been laid off and received unemployment benefits, but reduced their working hours (or stopped working) for a limited amount of time while receiving short-time leave benefits. While the effect...
This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...
The 3rd annual Workshop for Women in Macroeconomics, Finance and Economic History is being organized by the German Institute for Economic Research. The aim is to bring together female academic researchers and practitioners to promote and exchange ideas in the fields of Macroeconomics, Finance, and Economic History.