The distributional effect of the increase in the compulsory retirement age depends markedly on the individual employment history and the labor market situation. Based on model simulations and administrative data (Scientific Use Files der Rentenzugangsstatistik 2006) we analyze the income effect...

Analyses based on data from the Zulagenstelle für Altersvermögen (ZfA) show a high proportion of low wage earners among Riester-Rente savers. This result cannot be generalized to the population because the data include only Riester-Rente savers. However, analyses based on the Socio-Economic...

Due to demographic ageing the number of people in need of long-term care is expected to increase markedly in the coming decades. The public debate focuses on the question of how to organize an adequate provision of long-term care. Almost all European countries provide some support for long-term...

More and more children in Germany attend formal day care. How does family policy influence this attendance? Which effect do particular family policies have and in how far do these effects differ among different family types? This question is dealt with in the first part of this contribution. It...

In der Agenda 2010 werden für den Politikbereich "Familie und Bildung" insbesondere drei Problembereiche angesprochen. Zum Ersten findet sich darin die Benennung des Problems unzureichender Betreuungsmöglichkeiten für Kinder, das die Vereinbarkeit von Beruf und Familie in Deutschland...

In this paper we analyze the distributional effects of family related transfers in the German pension system. In particular based on a stylized microsimulation model in combination withself-collected survey data we study how different transfer programs affect the pension income and help to...

Net wealth taxes aim at moving the tax burden towards higher personal wealth. Assets and liabilities have to be collected and valuated. In this field, new effective valuation procedures introduced for inheritance and gift taxes could be adopted, overseas tax evasion has to be impeded. Since...

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration. Depending on the magnitude of the responses optimal top...