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Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...

Biography (PAPI) 2020 - field version (en)

Household (PAPI) 2020 - field version (en)

Individual (PAPI) 2020 - field version (en)

SOEP-IS 2020 – Survey Report on the 2020 SOEP Innovation Sample on Social Cohesion (GZ)

How Negative Is Negative Information

Daily, we face a plenty of negative information that can profoundly affect our perception and behavior. During devastating events such as the current COVID-19 pandemic, negative messages may hinder reasoning at individual level and social decisions in the society at large. These effects vary across genders in neurotypical populations (being more evident in women) and may be even more pronounced in ...

Volunteering in Germany: Key Findings of the Fifth German Survey on Volunteering (FWS 2019)

The German Survey on Volunteering (Deutscher Freiwilligensurvey, FWS) has, for two decades, provided the basis for drawing up a report on the current state of affairs and on developments affecting volunteering in Germany. This telephone-based representative study of the German population aged 14 and above has been conducted for this purpose every five years since 1999. This short report presents the ...

Risk Preference Elicitation and Financial Advice Taking

Financial advisors rely on accurate measures of investor risk preferences. This study compares different risk elicitation methods (REMs) in terms of their perceived suitability and impact on financial advice taking. The results suggest that the perceived suitability of the suggested risk profile strongly predicts delegation to an advisory tool. REMs differ in terms of their perceived process similarity ...

Perceptions of Gender Wealth Inequalities within the Family

This dissertation examines the following research question: How do individuals perceive gender wealth inequalities within the family? In the three empirical studies, I tackle this question from two perspectives. On the one hand, the first study examines personal perceptions of inequality by analyzing with observational data how changes in the actual distribution of wealth within couples is related ...

Spurious Correlations in Quantile-Based Consumption Spillover Tests

Consumption spillovers are difficult to estimate. Many tests in the literature argue that spillovers cause positive correlations between individual consumption levels and aggregate income quantiles. This paper develops simulation-based procedures for evaluating reduced-form tests for consumption spillovers. I find that the correlation found in prior tests may be spurious, arising from the mechanical ...