Work and family life arrangements differed greatly between the east and west before German reunification in 1990. Since reunification, however, the employment rates of mothers with children requiring childcare have converged. This trend is accompanied by a growing approval of maternal...

As the German constitution aims for equal living conditions, a huge number of political measures to enhance the conditions in the new states were undertaken after unification (known as the "Aufbau Ost"). In the new states, expenditure per capita rose significantly over the average expenditure of...

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...

The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry...

The coronavirus pandemic has affected the Gulf countries in a particular way. In addition to the direct consequences of the pandemic, the spread of the coronavirus has led to a collapse in demand for the Gulf countries' most important source of revenue: oil. Its price, which had fallen initially...

Over a million people sought asylum in Germany between 2014 and 2016. During this time, many Germans began volunteering in various ways to help refugees and mentorship pro- grams in particular gained significance. As this report shows, participating in a mentorship program has a positive impact...

The coronavirus pandemic is once again slowing down the German economy: Following a strong and unexpected economic recovery over summer 2020, which compensated for large parts of the losses from the spring, the second wave has resulted in renewed restrictions affecting both social and economic...

The global economy recovered more quickly than expected in the third quarter of 2020. Following the coronavirus-related slumps, economic output increased by seven percent. A decrease in infection rates and thus an easing of containment measures contributed to re-normalizing production processes...

By developing a taxonomy for sustainable investments, the EU Commission has created the first standardized criteria for climate-friendly economic activities.To achieve the goal of climate neutrality by 2050, firms and investors must be well informed of which investments avoid greenhouse gas...

91 countries around the world have established fiscal rules to limit national debt and/or budget deficits. Using data from previous natural disasters, this report investigates how these fiscal rules affect overall economic development following a crisis. The results show countries with fiscal...