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Kiel:
Kiel Institute for the World Economy (IfW),
2006,
(Kiel Working Paper No. 1305)
| Gisela Hostenkamp, Michael Stolpe
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This study investigates the role of stratification of health and income in the social cost of health-related early retirement, as evidenced in the German Socio-economic Panel (GSOEP). We interpret early retirement as a mechanism to limit work-related declines in health that allows poorer and less healthy workers to maximize the total discounted value of annuities received from Germany’s pay-as-you-go ...
In:
Schmollers Jahrbuch
132 (2012), 2, 323-357
| Gisela Hostenkamp, Michael Stolpe
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This submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular asset categories but contains low proportional tax rates. Our empirical analysis shows that abolishing of tax ...
In:
Perspektiven der Wirtschaftspolitik
11 (2010), 2, 204-222
| Henriette Houben, Ralf Maiterth
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This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics ...
In:
Business Research
4 (2011), 1, 32-46
| Henriette Houben, Ralf Maiterth
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Die oftmals anzutreffende Vorstellung, durch die Beseitigung von Steuervergünstigungen ließe sich mit niedrigen Steuersätzen ein merkliches Mehraufkommen bei der Erbschaftsteuer erzielen, beruht auf makrobasierten Schätzungen. Dabei wird das Erbschaftsvolumen mithilfe des gesamtwirtschaftlichen Vermögensbestandes und Sterbetafeln geschätzt. Mikrobasierte Schätzungen auf Basis der Erbschaftsteuerstatistik ...
In:
Vierteljahrshefte zur Wirtschaftsforschung
82 (2013), 1, 147-175
| Henriette Houben, Ralf Maiterth
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The United States is often considered to be more free-wheeling and mobile than Germany; however, previous cross-national studies of income mobility find the opposite is true. This paper investigates these surprising results and finds that they are confirmed when income mobility is measured by changes in the positions of individuals in the income distribution — members of former West German households ...
In:
Proceedings of the Fourth International Conference of German Socio-Economic Panel Study Users. Vierteljahrshefte zur Wirtschaftsforschung
70 (2001), 1, 59-65
| Andrew J. Houtenville
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Research in the USA provides evidence that neighbourhood conditions affect intergenerational mobility. However, what remains unclear is the extent to which the US context is unique in producing this influence. To examine this question, the present study directly compares neighbourhood effects on intergenerational mobility in the USA versus those in Germany – a country whose housing market and social ...
In:
Urban Studies
56 (2019), 2, 434-451
| Junia Howell
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In:
Hermann Korte, Bernhard Schäfers ,
Einführung in die Hauptbegriffe der Soziologie, 7. grundl. überarb. Auflage
Wiesbaden: VS Verlag für Sozialwissenschaften
211-234 (224)
| Stefan Hradil
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In:
Jahrbücher für Nationalökonomie und Statistik
219 (1999), 1+2, 165-193
| Olaf Hübler, Anja König
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In:
Lutz Bellmann, Viktor Steiner ,
Panelanalysen zu Lohnstruktur, Qualifikation und Beschäftigungsdynamik (BeitrAB 229)
Nürnberg: Bundesanstalt für Arbeit
263-312
| Olaf Hübler, Anja König