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Taxing fairly or failing badly? Reduced VAT rates and redistribution

The application of reduced VAT rates in the EU generally aims to alleviate the regressivity of consumption taxation. However, while these measures generate redistribution across income groups, they also do so within income groups, leading to arbitrary redistribution among households with similar incomes but different consumption patterns. Using the Analysis of Gini (ANOGI) decomposition, we evaluate ...

Temporary Employment and First Births: A Path Analysis of the Underlying Mechanisms Using Australian and German Panel Data

In many countries, temporary work (including fixed-term and casual employment contracts) is negatively associated with fertility. Yet, the mechanisms underlying this relationship remain poorly understood. This study investigates several mediating pathways (wages, financial satisfaction, short tenure, and subjective job insecurity) through which temporary work influences the transition to first birth ...

Examining interindividual differences in unemployment-related changes in subjective well-being: The role of psychological well-being and re-employment expectations

This study examined whether the six trait-like dimensions of psychological well-being (e.g., autonomy and environmental mastery) moderate the effects of unemployment on various facets of subjective well-being (i.e., life satisfaction, satisfaction with life domains, and experienced mood). Further, re-employment expectations during unemployment were investigated as a moderator in this context. The study ...

Support for everyone or selection of some? Self-selection and assignment into a large-scale refugee mentoring program in Germany

Mentoring has become a popular support strategy for recently arrived immigrants and refugees, offering access to valuable information and resources. However, little is known about selection processes into mentoring programs—who chooses to enrol, who receives support, and whether these patterns are systematic. Such selection affects not only program evaluations but also broader issues of refugee integration ...

Impacts of Different Measures of Health on Labor Market Exit

Pandemic-Ready Data: Linking the Socio-Economic Panel with Administrative Health Records

The COVID-19 pandemic exposed significant weaknesses in Germany’s ability to generate timely, equity-sensitive evidence at the household level. While national surveillance systems produced daily counts of confirmed cases, hospitalisations, and deaths, they offered little insight into the social and economic conditions shaping the spread and impact of the virus. Non-pharmaceutical interventions (NPIs), ...

Consolidated Trajectories? Social Class and Earnings Growth over the Life Course

What kind of earnings mobility regime defines our society? Are individuals’ earnings trajectories primarily shaped by their social class position, or do trajectories vary within them? These unresolved questions lie at the heart of debates on social class and labor market rewards. To address them, we leverage employment relations theory and data from the German Socio-Economic Panel. We use mixed effects ...

Immigrant labor market dynamics in Germany by family status

Background: The labor market activities of immigrants are diverse and highly gendered. Few studies have examined these disparities by legal entry pathway in a multi-state framework that accounts for multiple entries to and exits from the market. Objective: We analyze immigrants’ timing and level of participation in training and labor market activities by gender, parity, and legal entry pathway. Methods: ...

Beyond overall income inequality: Racial income gaps and health disparities

In this paper, we combine Census data with death records to examine the relationship between income inequality and race-specific mortality across 5,565 municipalities in Brazil. We find that overall income inequality is strongly associated with Non-White mortality but not with White mortality. To understand this disparity, we decompose the Gini coefficient and find that the racial income gap accounts ...

What happens to renters? Increased financing costs and government support

How does the recent hike in interest rates translate into housing markets and shape preferences for government intervention? Homeownership constitutes the most typical form of private wealth accumulation. Yet, with the decade long period of low interest rates ending in 2022, higher financing costs decreased the affordability of ownership substantially. This paper analyzes implications for the political ...