In this project, a top-corrected wealth distribution is estimated on the basis of the inheritance tax statistics and the SOEP. We analyze the concentration of wealth, the portfolios of the wealthy, the importance of inherited wealth, the gender inheritance gap and the gender wealth gap as well as reactions to inheritance taxation.
In diesem Projekt wird auf Basis der Erbschaftsteuerstatistik und des SOEP eine spitzenkorrigierte Vermögensverteilung geschätzt. Analysiert werden die Vermögenskonzentration, die Portfolios der Hochvermögenden, die Bedeutung von ererbten Vermögen, der Gender Inheritance Gap und der Gender Wealth Gap sowie Ausweichreaktionen bei der Erbschaftsbesteuerung.
This study provides novel evidence about the pension wealth elasticity of employment. For the identification we exploit reform-induced variation of pension wealth that is related to the number of children but which does not affect the implicit tax rate of employment. We use a difference-in-differences estimator based on administrative data from the German pension insurance and find that, on average, ...
We analyze the impact of women’s managerial representation on the gender pay gap among employees on the establishment level using German Linked-Employer-Employee- Data from the years 2004 to 2018. For identification of a causal effect we employ a panel model with establishment fixed effects and industry-specific time dummies. Our results show that a higher share of women in management significantly ...