Publications Based on SOEP Data: SOEPlit

Determinants of risk tolerance

Risk aversion is an important factor in explaining many everyday decisions. Thus, one asks which determinants can explain different attitudes towards risk. Several studies show different risk attitudes with respect to gender, age, income, and wealth (e.g. [19]). While these findings are hardly controversial, there is still some uncertainty about the effect of culture on risk tolerance. Thus, the main ...

The influence of promotions on job satisfaction and the difference between men and women

This thesis researches the difference of job satisfaction between men and women after promotion. According to literature, promotion leads to an increase in job satisfaction. However, it might affect women and men differently. Although women are just as likely to receive a promotion as men, they still perceive lower chances to be promoted. This suggests that if they do get promoted, women ́s job satisfaction ...

The International Child Poverty Gap: Does Demography Matter?

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 ...

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)

Germany (Chapter 7)