Publikationen mit SOEP-Daten: SOEPlit

Mindestlohn - Schritt zur eigenständigen Existenzsicherung

Es hat lange gedauert bis Deutschland - wie die meisten anderen EU-Länder - einen gesetzlichen Mindestlohn eingeführt hat. Seit Anfang 2015 haben nun aber fast alle Beschäftigten Anspruch auf einen Stundenlohn von mindestens 8,50 Euro pro Stunde. Dies wirkt sich nicht nur positiv auf die Lohnverteilung und Einkommen aus, sondern reduziert auch die strukturelle Benachteiligung von Frauen und führt zu ...

The International Child Poverty Gap: Does Demography Matter?

Flucht nach Europa: Integration der zwei Geschwindigkeiten?

Worktime control and work stress: the moderating effect of self-comparisons and social comparisons

Perceived work-related stress has increased notably in recent years, reducing individuals’ well-being and increasing organizations’ and economies’ costs. This study focuses on worktime control as a key approach to reducing work stress, as the extant research on its effects reports inconsistent results. The study argues that comparisons play a major role in how work stress, conceptualized as effort-reward ...

Stichwort: Bildungsökonomie

How Well Does a Cash-Flow Tax on Wages Approximate an Economic Income Tax on Labor Income?

Labor Taxation - A Hidden Privilege

Higher Tax Rates on Labor? Evidence from German Panel Data

This contribution investigates the justifiable spread between labor and capital income tax rates under a dual income tax, based on arguments put forth in Nielsen and Sørensen (1997). An efficient generalized instrumental variables estimator proposed by Hausman and Taylor (1981) is employed in a Mincer-type wage equation, which is estimated on recent data taken from the German Socio-Economic Panel. ...

How Do Germans React to the Commuting Allowance?

I research the consequences of changes in the deductibility of commuting costs in Germany from 2001 to 2006. Offícial figures provided by the Federal Statistical Office highlight the fact that German taxpayers claimed deductions for commuting allowances to the tune of 23-29 billion e over the years 2001-2004. Granting or not granting these deductions thus has wide ranging fiscal implications, a point ...

Three Essays on the Taxonometries of Labor Income (Dissertation)