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  • Heidelberg: Springer  (3)
  • German  (3)
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  • 1
    Publication Date: 2018-12-06
    Description: The unemployment rate in East Germany has been almost twice as high as in West Germany since unification. At the same time, employment subject to social security contributions decreased markedly. We analyse how these developments are reflected in the careers of birth cohorts born between 1937 and 1971. German reunification affected these cohorts differently as they were between 53 and 29 years of age when the wall came down and thus in different stages of their careers. To account for this, we estimate cohort effects in employment careers for men and women differentiated by skill group on the basis of the Socio-Economic Panel (SOEP). Our projection of future careers, based on the estimated cohort effects, shows a massive decline in cumulated full-time employment over the life-cycle and a dramatic increase of unemployment for younger birth cohorts. Given that the estimation of cohort effects and the projection of future careers are based on a negative labour market development in East Germany since unification, we also analyse an alternative scenario characterized by an improvement of future employment careers of younger birth cohorts.
    Keywords: ddc:330 ; Arbeitslosigkeit ; sozialversicherungspflichtige Arbeitnehmer ; Sozioökonomisches Panel ; Berufsverlauf - Prognose ; Bildungsniveau ; Beschäftigungsform ; Qualifikationsniveau ; Arbeitsmarktentwicklung ; erwerbstätige Frauen ; erwerbstätige Männer ; Ostdeutschland ; Bundesrepublik Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:article
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  • 2
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    Heidelberg: Springer
    Publication Date: 2018-09-10
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:article
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  • 3
    Publication Date: 2019-03-13
    Description: Das Ehegattensplitting gilt als Besteuerungsprinzip, das der Förderung von Ehe und Familie dient. Ernst Niemeier ist der Auffassung, dass es vor allem die horizontale Steuergerechtigkeit wahren soll. Er setzt sich auch mit dem Diskussionsbeitrag eines Autorenteams des DIW auseinander, das negative Anreizwirkungen für die Arbeitsaufnahme eines vorher nicht erwerbstätigen Ehepartners feststellt. Das DIW-Autorenteam nimmt dazu kritisch in einer Replik Stellung, auf die Ernst Niemeier in einer Erwiderung antwortet.
    Description: These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues that there are constitutional reasons to treat equal incomes equally, which he refers to as 'horizontal justice'. Furthermore, he rejects evidence of a negative labour supply effect on the second earner. A team of authors at the DIW find his argumentation not at all convincing. First, they say, determining tax justice or ability to pay is ultimately a political question and cannot be determined by scientists or the courts. Thus, a constitutional determination of marriage taxation on the existing full income-splitting procedure is excessive. Second, the empirical evidence of negative labour supply effects of full income splitting for the second earner can simply not be denied. Niemeier argues why such supply effects cannot exist.
    Keywords: H24 ; J16 ; J22 ; ddc:330 ; Familienbesteuerung ; Steuergerechtigkeit ; Steuerwirkung ; Erwerbstätigkeit ; Weibliche Arbeitskräfte ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:article
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