The paper describes labor market developments for older workers in Germany in recent years. It provides a a summary of the main changes in labor market and pension policies in Germany which might have contributed to these developments. The main part of the paper offers, on the basis of micro...

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...