-
Infographic
06.06.2023
-
Cluster-Seminar Öffentliche Finanzen und Lebenslagen
This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...
31.05.2023| Daria Tisch, Max Planck Institute for the Study of Societies
-
Research Project
In this project, a top-corrected wealth distribution is estimated on the basis of the inheritance tax statistics and the SOEP. We analyze the concentration of wealth, the portfolios of the wealthy, the importance of inherited wealth, the gender inheritance gap and the gender wealth gap as well as reactions to inheritance taxation.
Current Project| Public Economics, German Socio-Economic Panel study
-
Externe referierte Aufsätze
Minimum wages are increasingly discussed as an instrument against (in-work) poverty and income inequality in Europe. Just recently the German government opted for a substantial ad-hoc increase of the minimum-wage level to euro12 per hour mentioning poverty prevention as an explicit goal. We use the introduction of the federal minimum wage in Germany in 2015 to study its redistributive impact on disposable ...
In:
Journal of European Social Policy
33 (2023), 2, S. 216-232
| Teresa Backhaus, Kai-Uwe Müller
-
Externe referierte Aufsätze
In this paper, we analyze if an increase in the working life leads to more human capital investment via on-the-job training. We obtain RDD-estimates from a sharp date-of-birth cut-off, generated by a pension reform that increased the Early Retirement Age (ERA) by three years for many women in Germany. In our preferred specification, we find that this reform causally increased on-the-job training by ...
In:
Labour Economics
83 (2023), 102396
| Terese Backhaus, Clara Schäper, Annekatrin Schrenker
-
Diskussionspapiere 2046 / 2023
We analyze the impact of women’s managerial representation on the gender pay gap among employees on the establishment level using German Linked-Employer-Employee- Data from the years 2004 to 2018. For identification of a causal effect we employ a panel model with establishment fixed effects and industry-specific time dummies. Our results show that a higher share of women in management significantly ...
2023| Virginia Sondergeld, Katharina Wrohlich
-
Diskussionspapiere 2040 / 2023
We empirically analyze the heterogeneous welfare effects of unemployment insurance and social assistance. We estimate a structural life-cycle model of singles' and married couples' labor supply and savings decisions. The model includes heterogeneity by age, education, wealth, sex and household composition. In aggregate, social assistance dominates unemployment insurance; however, the opposite holds ...
2023| Peter Haan, Victoria Prowse
-
DIW Weekly Report 17/18 / 2023
Ein Unfall, eine chronische Erkrankung oder auch eine angeborene Behinderung sind häufige Ursachen für den Verlust der Erwerbsfähigkeit. Der Wegfall des Erwerbseinkommens wird zwar durch die Erwerbsminderungsrente in der gesetzlichen Rentenversicherung versichert. Diese Rente ist aber so niedrig, dass Erwerbsgeminderte einem sehr hohen Armutsrisiko ausgesetzt sind und überdurchschnittlich häufig Leistungen ...
2023| Sebastian Becker, Annica Gehlen, Johannes Geyer, Peter Haan
-
DIW Weekly Report 9 / 2023
While the gender pay gap between men and women in Germany remains at 18 percent, this figure is not the same for all employees. There are, for example, major differences by age. Beginning at age 30, the gender pay gap increases sharply and remains constantly high at 20 percent until retirement. Closely related to this is the gender care gap, the difference in unpaid care work between women and men. ...
2023| Clara Schäper, Annekatrin Schrenker, Katharina Wrohlich
-
DIW Weekly Report 7 / 2023
The German Federal Government has expanded subsidies for employees with low gross wages (midijob employees) as of January 1, 2023, and raised the upper earnings limit to 2,000 euros. As a result, around 6.2 million midijob employees will benefit from paying reduced social security contributions while still receiving their full pension entitlements, made possible by a redistribution within the social ...
2023| Hermann Buslei, Johannes Geyer, Peter Haan