We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...

Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedene Typen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern, Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontaler Gleichheit können wir darlegen,...

A distinguishing feature among households is whether adult members work or not, since the employment status affects a household’s available time for home activities. Using a survey method in two countries, Belgium and Germany, we provide household incomes that retain the level of well-being...

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax exemptions – the so-called Riester scheme. We apply matching and panel regression techniques to assess the impact of the Riester scheme on households' propensities to save in a...

We present evidence from a repeated survey on risky asset holdings carried out on a representative sample of the German population six times between April and June 2020. Given the size of the Covid-19 shock, we find little evidence of portfolio rebalancing in April 2020. In May, however,...

We use data from the Luxembourg Income Study in order to quantify the economy-wide monetary gains achieved by household-size economies due to within-household sharing of goods by individuals living in multimember households. In most countries out of the twenty countries we examine, we observe a...

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax exemptions - the so-called Riester scheme. We apply matching and panel regression techniques to assess the impact of the Riester scheme on households' propensities to save in a...