Using a Mincer-type wage function, we estimate cohort effects in the returns to education for West German workers born between 1925 and 1974. The main problem to be tackled in the specification is to separately identify cohort, experience, and possibly also age and year effects in the returns....

"The development of the western German wage structure in the 1980s has been analysed on the basis of the socio-economic panel (SOEP) and the IAB employment sample (IABS). We demonstrate that the large increase in inequality which was ascertained by previous studies on the basis of the IABS can...

"The first IABS user workshop jointly organised by the Institute for Employment Research (IAB) and the Centre for European Economic Research (ZEW) took place in Mannheim on 7 - 8 Fe-bruary 1997. The aim of the event was to bring together the users of the employment sample of the Institute for...

"In this paper the basic manifestations and effects of wage subsidies are outlined and the probable employment effects of the existing subsidies are shown. In addition to this the paper analyses what employment effects and fiscal costs would result from proposed changes to the existing forms of...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...

A popular argument for a federal minimum wage is that it will prevent in-work poverty and reduce income inequality. We examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax rates. Our analysis is based on a microsimulation...

Basing on a microsimulation model, the integrated data-base from the German pension insurance and the German Socio-Economic Panel Study we analyze future pensions across cohorts born between 1937–71. The microsimulation model accounts for changes in the individuals\' earnings activities in the...

By using a microsimulation model, we analyze income-tax-reform proposals for Austria. The proposals include compensation for bracket creeping during the last years and a reduction of marginal tax rates, combined with a broader tax base. Moreover, they make the tax regime simpler. They are to be...