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No Taxation without Reallocation: The Distributional Effects of Tax Changes

This paper investigates the dynamic effects of tax changes on the cross-sectional distribution of disposable income in the United States using a narrative identification approach. I distinguish between changes in personal and corporate income taxes and quantify the distributional effects on families and business owners. I document that tax changes affect incomes along the distribution differently and ...

Observing Many Researchers Using the Same Data and Hypothesis Reveals a Hidden Universe of Uncertainty

This study explores how researchers’ analytical choices affect the reliability of scientific findings. Most discussions of reliability problems in science focus on systematic biases. We broaden the lens to emphasize the idiosyncrasy of conscious and unconscious decisions that researchers make during data analysis. We coordinated 161 researchers in 73 research teams and observed their research decisions ...

Culture, Children and Couple Gender Inequality

This paper examines how culture impacts within-couple gender inequality. Exploiting thesetting of Germany’s division and reunification, I compare child penalties of East Germans whowere socialised in a more gender egalitarian culture to West Germans socialised in a gendertraditionalculture. Using a household panel, I show that the long-run child penalty on thefemale income share is 23.9 percentage ...

Today’s Older Adults Are Cognitively Fitter Than Older Adults Were 20 Years Ago, but When and How They Decline Is No Different Than in the Past

History-graded increases in older adults’ levels of cognitive performance are well documented, but little is known about historical shifts in within-person change: cognitive decline and onset of decline. We combined harmonized perceptual motor speed data from independent samples recruited in 1990 and 2010 to obtain 2,008 age-matched longitudinal observations (M = 78 years, 50% women) from 228 participants ...

Local Unemployment and Postsecondary Education

This study uses administrative data on the universe of students in tertiary education in Germany and shows that university enrollment depends negatively on the local unemployment rate at high school graduation. This finding contradicts common evidence on countercyclical US undergraduate enrollment. Students' financial dependency and loan aversion suggest reduced parental income as dominant...

Personality and Entrepreneurship

Call for submissions to the 15th Workshop of Panel Surveys in German-Speaking Countries by Dec. 18, 2022.

The 15th Workshop of Panel Surveys in German-Speaking Countries, which the SOEP is organizing in partnership with the German Center for Integration and Migration Research (DeZIM), will take place March 30-31, 2023, at the German Institute for Economic Research in Berlin (DIW Berlin). The workshop will provide an opportunity to discuss current topics and findings from survey research as well as practical ...

Factors Affecting Rental Prices in the Russian Empire

In this study, we investigate the determinants of rental prices in Russian Empire prior to World War I and the variation of housing rents across cities. For our research, we use statistical data on 1232 cities in 1910. Our analysis shows that the urban rents in imperial Russia were affected by such city characteristics as its population structure, prices for different goods, and the geographical position. ...

The Hidden Homeownership Welfare State: An International Long-term Perspective on the Tax Treatment of Homeowners

Welfare is traditionally understood as social security decommodifying labour markets or as social investment policies. In the domain of housing, however, welfare for homeowners is largely hidden in the tax codes’ fiscal exemptions. Based on a content analysis of legislation, this article introduces a novel yearly database of 37 countries between 1901 and 2020 to uncover the “hidden welfare state” of ...

How Shocks Affect Stock Market Participation

While there is a broad consensus in the literature that stock ownership is associated with individual characteristics, such as wealth, income, risk preferences, and financial literacy, less is known about the dynamics of stock market participation (SMP). Major fluctuations in SMP are oftentimes related to political events, economic shocks, and technological disruptions. We discuss the literature that ...