Die Arbeit untersucht mittels IAB-Beschäftigtenstichprobe, Sozioökonomischem Panel und Informationen über tödliche Arbeitsunfälle die Existenz kompensatorischer Lohndifferentiale zur Bestimmung desWertes eines statistischen Lebens (WSL) in Deutschland. Querschnittsregressionen auf Basis aller Erwerbstätigen ergeben mit 7,4 (IABS) bzw.3,5 (SOEP) Mio. € WSL-Schätzungen in der Größenordnung von querschnittsbasierten ...
Due to the complexity of employment protection legislation (EPL) in Germany, there is notable uncertainty about the outcomes of dismissal conflicts. In this study we focus on severance pay and inquire whether its incidence and level varies in a systematic manner with the legal rules as defined by labour as well as tax law. We start with a theoretical model that generates the main observable outcomes ...
Der Ausbau von Ganztagsschulen genießt derzeit - u.a. auf Grund des schlechten Abschneidens deutscher Schüler bei der PISA-Studie - hohe Priorität in der politischen Agenda. In diesem Beitrag soll untersucht werden, wie sich der Ausbau von Ganztagsschulen auf die Erwerbsbeteiligung von Müttern mit Kindern im Grundschulalter auswirken wird. Hierfür schätzen wir ein strukturelles Arbeitsangebotsmodell, ...
The existing literature has provided evidence for the hypothesis that employees work unpaid overtime, because they regard it as an investment in their career. I show that the determinants of the under-utilisation of holiday entitlements in the United Kingdom and Germany are widely similar to those of unpaid overtime work. The main finding of the study is that the investment hypothesis determines this ...
Whereas the number of paid overtime hours declined over the last two decades in Germany, a different trend can be observed for unpaid overtime. We analyze future consequences of unpaid work with respect to a worker's career advancement, such as higher future wages and probabilities of promotion or job retention, which might help to explain why an increasing fraction of employees are working extra hours ...
To tackle mass unemployment and increase participation rates, the German government over recent years has mainly focused on supply side strategies, including 'making work pay' policies. The 2003 Mini-Job reform introduced an extended subsidy of social security contributions for low wage workers. In this paper, we evaluate the employment effects of this reform using a behavioural tax-benefit microsimulation ...