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Kindergeld oder Kinderfreibetrag? Ein steuer- und familienpolitischer Evergreen

The Long-Term Implications of Destruction During the Second World War on Private Wealth in Germany

By the end of the Second World War, an estimated 20 percent of the West German housing stock had been destroyed. Building on a theoretical lifecycle model of wealth accumulation, this paper examines the extent to which regional differences in destruction can explain differences in wealth today” – at the beginning of the 21st century. As our empirical basis, we link a unique historical dataset on the ...

A Cohabitation Wealth Premium for Women and Men: Considering the Regulatory Framework and Normative Acceptance in France and Germany

We examine the association between cohabitation and women’s and men’s wealth, closely considering the distinct regulatory and normative contexts in France and Eastern and Western Germany. Using longitudinal data from the German Socio- Economic Panel Study (2002–2017) and the French wealth survey Histoire de Vie et Patrimoine (2014/15-2020/21), we apply fixed-effects regression models to examine potential ...

Income Distribution: Signs of a Trend Reversal In the Poverty Risk; Single Parents Less Frequently at Risk of Poverty

Despite high inflation, the real gross hourly wages of employees grew by around 15 percent from 1995 to 2022. In particular, the lowest wage decile caught back up to all other deciles following a sharp drop in real wages. At the same time, the low-wage sector has shrunk by nearly five percentage points since 2007, and by even more in the east of Germany (14 percent). In 2022, 18.5 percent of employees ...

Does a Fair Transition Reduce Efficiency? Essays on the Distributional Effects of Energy and Climate Policy

Für Länder auf der ganzen Welt stellt der Übergang zur Klimaneutralität eine Chance für Wirtschaftswachstum und Wohlstand dar. Gleichzeitig haben die Transformation der Wirtschaft und die mit ihr einhergehenden Staatsausgaben wichtige verteilungspolitische Implikationen. Die politischen Debatten um Energie- und Klimapolitik zeigen, wie wichtig es ist, diese verteilungspolitischen Implikationen zu verstehen, ...

Who Opts Out? The Customisation of Marriage in the German Matrimonial Property Regime

This study examines the prevalence of marital contracts across marriage cohorts (1990–2019) in Germany. We further investigate the characteristics of spouses who signed a marital contract. Using cross-sectional data from the German Family Panel (pairfam, 2018/19), we employ complementary log–log and multinomial logistic regression models to predict the prevalence and the type of marital contracts. ...

The Diverging Trends of Male and Female Bottom Earnings in Germany

Men at the bottom quintile of the German male earnings distribution had lower average earnings in 2019 than in 2001. In contrast, female earnings have increased throughout the distribution. What explains these diverging trends and how did they translate into changes in net income? Data from the Socio-Economic Panel (SOEP) reveal that the drop in bottom male earnings is mostly due to a decrease in work ...

The Impact of Student Aid Eligibility on Higher Education Applications

This study examines how student aid eligibility influences application decisions to higher education using administrative data from France. We study the impact of a change in income thresholds for aid eligibility. We find that aid eligibility did not have a uniform effect on students’ applications but varied by gender and academic performance. Highperforming male students shifted their First-Ranked ...

‚Queering‘ Social Class: Zum Zusammenhang von sexueller Orientierung, Geschlechtsidentität und sozialer Herkunft

LSBT*-Personen unterscheiden sich häufig in gelebten Familien- und Partnerschaftskonzepten von der heteronormativen Idealvorstellung und weisen womöglich deshalb bedeutsame Differenzen in Bildungsabschlüssen, Löhnen und beruflichen Status verglichen zur heterosexuellen Cisbevölkerung auf. Mithilfe der gezielten Aufstockungsstichprobe von LSBT*-Personen des SOEP und der Onlinebefragung LGBielefeld analysiert ...

Income-Dependent Equivalence Scales and Choice Theory: Implications for Poverty Measurement

The study of poverty is at the heart of economics, and the goal of overcoming it drives the efforts of policy-makers worldwide. Meeting such goals requires confidence (a) in the tools we have to measure poverty, and (b) in our understanding of the determinants of poverty. Here, we focus on the role of household composition in the measurement and analysis of poverty. After presenting some core concepts, ...