LSBT*-Personen unterscheiden sich häufig in gelebten Familien- und Partnerschaftskonzepten von der heteronormativen Idealvorstellung und weisen womöglich deshalb bedeutsame Differenzen in Bildungsabschlüssen, Löhnen und beruflichen Status verglichen zur heterosexuellen Cisbevölkerung auf. Mithilfe der gezielten Aufstockungsstichprobe von LSBT*-Personen des SOEP und der Onlinebefragung LGBielefeld analysiert die Dissertation die soziale Lage queerer Personen in der Intersektion von sozialer Herkunft, sexueller Orientierung und Geschlechtsidentität. LSB*-Cispersonen aus Arbeiter*innenklassen erreichen in Deutschland höhere Bildungstitel verglichen mit ihren heterosexuellen Pendants. Gemäß der ‚Queer Habitus‘ Hypothese führt das Begehren außerhalb der Heteronormativität zu einer Reflektion des Klassenhabitus und damit einer „Klassenflucht“ durch Bildung. Allerdings lohnen sich die höheren Bildungserrungenschaften finanziell weniger als für heterosexuelle Cispersonen, da LSB*-Cispersonen auf strukturelle Barrieren stoßen. Ambivalente Beziehungen zur Herkunftsfamilie und stärkere Bindungen zur Wahlfamilie bedeuten außerdem elternunabhängige Karrierewege. Das letzte empirische Kapitel präsentiert erstmalig gemeinsam den Gender Pay Gap und Sexual Orientation Wage Gap inkl. vielfältiger Geschlechter. LSBT*-Personen profitieren nicht von einer Eheschließung. Queere Paare organisieren Arbeit egalitärer, weshalb sie nicht wie heterosexuelle Cismänner auf die Übernahme von Fürsorge- und Hausarbeit der Ehefrauen zurückgreifen können und somit lediglich heterosexuelle Cismänner die Vorteile einer Heiratsprämie genießen. Gelebte Partnerschafts- und Familienverhältnisse jenseits heteronormativer Vorstellungen üben also einen bedeutenden Einfluss auf die soziale Lage aus. Vielmehr als Chancen zu erhöhen, legen die Analysen nahe, dass Dominanzverhältnisse und Vorteile abgebaut werden müssen, um Gleichstellung über rechtliche Veränderungen hinaus auch in die Realität zu übertragen. / LGBT* people often differ from the heteronormative ideals in their family and partnership concepts and may therefore differ substantially in terms of educational qualifications, wages and occupational status compared to the heterosexual cis-population. The dissertation analyzes the education and social destination of queer people in the intersection of social origin, sexual orientation and gender identity using the oversample of LGBT* people in the SOEP and by using the LGBielefeld online survey. LGB* cisgender people from working-class backgrounds achieve higher educational attainments in Germany compared to their heterosexual counterparts. According to the 'queer habitus' hypothesis, desire outside of heteronormativity can lead to a reflection of the class habitus and thus to "escape from home" through education. However, higher educational attainment is less financially rewarding than for heterosexual cisgender people, as LGB* cisgender people seem to face structural barriers. Ambivalent relationships to the family-of-origin and stronger ties to the family-of-choice also indicate career paths independent of parents. The final empirical chapter jointly presents the Gender Pay Gap and Sexual Orientation Wage Gap including gender diversity for the first time. LGBT* people do not benefit from marriage. Queer couples organize work in a more egalitarian way, which is why they cannot rely on their wives to take on care and housework like heterosexual cisgender husbands, which means that only heterosexual cisgender men enjoy the benefits of a marriage premium. Lived partnership and family relationships beyond heteronormative ideas therefore have a considerable impact on the social situation. Rather than increasing equal opportunities, the analyses suggest that dominance relations and advantages must be minimized in order to implement equality in everyday life beyond legal changes.

Diese Dissertation umfasst drei Aufsätze zu Mindestlöhnen, zum Arbeitsangebot sowie zu öffentlichen Finanzen. Der Fokus liegt auf den Entwicklungen in Deutschland innerhalb der letzten zwei Jahrzehnte. Der erste Aufsatz untersucht Beschäftigungseffekte des Mindestlohns in einem Modell der Sucharbeitslosigkeit. Das Modell bildet Heterogenität auf Arbeitnehmer- und Arbeitgeberseite ab und schränkt die Richtung der Beschäftigungseffekte ein. Es erlaubt eine unterschiedliche Frequenz der Stellensuche von Beschäftigten und Arbeitslosen und modelliert die Rekrutierungsintensität der Unternehmen. Die Ergebnisse zeigen, dass die Arbeitslosigkeit eine nicht-monotone Funktion des Mindestlohns ist. Die Auswirkungen von verschiedenen Mindestlöhnen unterscheiden sich stark nach Arbeitsmarktsegmenten. Der zweite Aufsatz befasst sich mit Trends im Arbeitsangebotsverhalten in Deutschland. Dazu werden diskrete Wahlmodelle des Arbeitsangebots für die Jahre von 1998 bis 2018 geschätzt. Die implizierten Arbeitsangebotselastizitäten haben in den letzten zwei Jahrzehnten zugenommen, insbesondere für Paare und für alleinstehende Männer. Eine Zerlegungsanalyse zeigt, dass Veränderungen in der Demografie nur eine geringe Rolle bei der Verschiebung der Eigen- und Kreuzlohnelastizitäten von Männern spielen, da der größte Teil der Veränderungen durch Präferenzen oder Arbeitsmarktrestriktionen bedingt ist. Bei Frauen hingegen spielen demografische Veränderungen eine größere Rolle für den Anstieg der Elastizitäten. Der dritte Aufsatz befasst sich mit den deutschen Staatsfinanzen sowie mit Reformen aufgrund der Finanzkrise 2008/2009. Der Aufsatz stellt die makroökonomische Situation und die Entwicklung der Krise in Deutschland dar und beleuchtet die Bedeutung für die öffentlichen Finanzen. In dem Aufsatz werden zudem die Verteilungswirkungen der Reformen im Steuer- und Transfersystem mithilfe von Mikrosimulationen untersucht. / This dissertation consists of three essays on the minimum wage, labour supply, and public finances. The selected essays focus on the German experience and developments over the last two decades. The first essay is an analysis of unemployment effects of the German minimum wage in an empirical equilibrium job search model. The estimated model with worker and firm heterogeneity does not restrict the sign of employment effects a priori; it allows for different job offer arrival rates for the employed and the unemployed and lets firms optimally choose their recruiting intensity. Results show that unemployment is a non-monotonic function of the minimum wage level, and effects differ strongly by labour market segment. The second essay is on the topic of labour supply elasticities in Germany. In order to analyse recent trends in labour supply in Germany, a static discrete choice model of unitary household labour supply is estimated for each year 1998 to 2018. Findings are that own-wage labour supply elasticities implied by the models have increased over the last two decades, especially for couples, and for single males. A decomposition analysis shows that compositional changes in demographics play only a minor role in the shift in males' own- and cross-wage elasticities, since most of the changes in elasticities are driven by preferences or labour market restrictions. For females, changes in composition play a bigger role in the rise of elasticities. The third essay reviews German public finances through the financial crisis 2008/2009. The essay starts with a presentation of the macroeconomic situation and how the crisis unfolded in Germany, before focusing on the situation of the public finances. Finally, the distributional effects of policy responses to the financial crisis are analysed on the individual level using microsimulation.

本文首先依據過去實際發生的案例彙總逃漏稅方法，再與國外逃漏稅的行政罰及刑事罰有關規定說明比較。 接著以經濟模型對罰款率、查獲率與逃漏稅關係作分析。發現因企業的平均稅率較個人平均稅率為高，查獲率提高對企業逃漏稅嚇阻作用較個人為大。而對個人逃漏稅則以罰款率的提高，較能發揮嚇阻作用。 最後在Stata軟體的運算下，選取89至91年的營利事業申報及漏稅資料，依Stata給予的評分標準，預測逃漏稅傾向較高的企業。歸納如下：1.有欠稅記錄者，2.3,000萬以上查帳案件，3.設籍台北市郊區者，4.行政區常異動者(遷址)，5.設立期間4－12年，6.營業收入3,700萬元以上，7.社會服務及個人服務業，虛報薪資有營造業。 由以上分析七要點可協助稽徵機關在選案查核中作參考，提高逃漏稅的查獲率，降低逃漏稅誘因。並提供稅務機關建議事項如下：1.加強獨資合夥企業的租稅輔導，2.依逃漏稅傾向調整抽查率，3.提高虛報薪資的罰款率，4.鼓勵臨時工所得扣繳，5.刑事罰適用性提高。 期盼本文的研究可幫助建立租稅公平、徵納和諧的租稅環境，並充足稅源，增益國庫。

薪資的性別歧視問題, 一直是勞動經濟學者所關心的議題, 一但存在薪資上的性別歧視, 將會影響到勞動市場的有效運作。 在完全競爭的勞動市場中, 受雇於類似工作, 而且生產力類似的工人, 應得到類似的工資。 但我們發現在現實生活中, 因為性別不同而造成勞動市場普遍存在著同工不同酬的情況, 我們稱為薪資的性別歧視。 在台灣, 已經有很多實證研究利用橫斷面的資料來證實台灣的勞動市場存在著性別歧視的現象。 但是似乎較少相關文獻使用追蹤資料 ( Panel data ) 來做類似的研究, 主要原因可能是國內目前尚缺乏完整的追蹤資料庫可供使用, 因為追蹤資料的形成極耗費時間及成本。 不過, 追蹤資料的使用價值極為豐富, 除了可以得到經濟個體的跨時選擇行為的資訊, 而且使用追蹤資料可以控制個人不隨時間變動且無法被觀察到的特性。 本論文使用中央研究院調查研究專題中心所製作的台灣擬追蹤調查資料庫 ( Taiwan Quasi Longitudinal Data Archive ) 中的人力運用擬 - 追蹤調查資料庫 ( 年資料 ), 由於人力運用擬-追蹤調查資料庫的產生, 使得用追蹤資料來分析的研究變的可行, 故本論文嘗試使用此擬追蹤資料庫, 來探討薪資的性別歧視問題。 本論文透過薪資差異分解方程式, 了解不同性別之間的薪資差異中, 可解釋的部分是受到本身教育程度、工作經驗、居住地區、職業別、行業別的差異所造成, 其餘不可解釋的部分則歸因於勞動市場的性別歧視。 本論文發現台灣自1979年到2000年, 男性平均薪資所得較女性為高, 兩性薪資差異有逐漸縮小的趨勢, 但性別歧視的問題卻越來越嚴重, 且造成台灣男女薪資差異縮小的原因, 可能為男女生產力差異的縮小, 而非性別歧視的減輕。

This thesis studies the role of new firms in the labour market and uses Swedish data to analyze labour mobility in new firms, including both transitions of workers into and from new firms. In particular, it focuses on employees’ wages in new firms and post-new firm employment labour market outcomes as transitions into long-term employment and entrepreneurship.  This thesis consists of four essays. The first two essays concern labour mobility into new firms. The last two essays focus on post-new firm employment mobility. The first essay explores the role of new firms as an entry point into the labour market for individuals with little (or no) labour market experience. The findings show that the wage penalty found in previous research, which includes more heterogeneous groups of employees, decreases once the focus is solely on labour market entrants.  The second essay investigates whether there is a wage penalty for being employed at a new firm if the individual employee’s experience and status in the labour market are taken into account; this essay focuses on individuals who decide to switch jobs. The findings show that there is a wage penalty for being employed at a new firm; however, considering a random selection into new firms may underestimate the wage differentials. The third essay studies the role that new firms play for the career path of their employees. In particular, this paper analyzes whether short-term employment in new firms (employment lasting less than one year) may serve as a stepping stone toward long-term employment (at least two years of employment with the same employer) for non-employed individuals. The findings indicate that short-term employment in new firms may serve as a stepping stone toward long-term employment. The fourth paper examines the new firm effect on entrepreneurship, which the findings indicate is positive and statistically significant; this effect remains even after controlling for a worker's ability and shows that employees with both high and low levels of ability may transition to entrepreneurship. / <p>QC 20160916</p>

Ziel des Beitrags ist es, den Blick auf einen Trend sozialstaatlichen Umbaus lenken: die Vertariflichung sozialer Sicherung. Darunter versteht der Verfasser die zunehmende Überantwortung der Wohlfahrtsproduktion an die kollektiven Akteure des Systems der industriellen Beziehungen, also an eine Aushandlungs- und Gestaltungsebene, die sich durch ihre Eigengesetzlichkeiten von Sozialstaatlichkeit ebenso deutlich unterscheidet wie vom Handeln individueller Akteure auf Wohlfahrtsmärkten. Die Beteiligung der Tarifpartner an der Wohlfahrtsproduktion ist für sich genommen nichts Neues. Neu ist, dass die von Tarif- und Betriebsakteuren ausgehandelten Elemente sozialer Sicherung vermehrt substitutiv statt komplementär zu sozialstaatlichen Leistungen fungieren sollen. Einleitend beleuchtet der Autor das Verhältnis von Tarifsystem und staatlicher Sozialpolitik; dabei zeichne ich historische Prozesse der funktionalen Differenzierung beider Systeme ebenso nach wie deren in jüngerer Zeit zu beobachtende partielle Entdifferenzierung (1). Diese Richtungsumkehr wird ausführlicher an zwei sozialpolitisch relevanten Bereichen sichtbar gemacht: an der Gestaltung des Rentenübergangs und an der betrieblichen Altersvorsorge (2). Dann werden die Folgen der Entdifferenzierungsprozesse für die Akteure im System der Industriellen Beziehungen diskutiert (3) und Überlegungen zu den daraus resultierenden wahrscheinlichen Konsequenzen für den Staat angestellt (4). Der Beitrag schließt mit einem Ausblick und mit dem Versuch, die Vertariflichung sozialer Sicherung mit den anderen, oben genannten Entwicklungen in Beziehung zu setzen (5). (ICB2)

This project employed a descriptive case study methodology guided by rational choice theory to examine the financial feasibility of marriage for low income women. By modeling the income and expenses of eight different low income family types in six states (Arizona, California, New York, Oklahoma, Virginia, and Wisconsin) this study illustrates the financial situation of various low income families. The family types under investigation include: a single parent family, a family receiving TANF, cohabiting couple with two wage earners, cohabiting couple with one wage earner, a married family with two wage earners, a married couple with one wage earner, a unmarried couple with an infant (unmarried fragile family), and a married couple with an infant (married fragile family). The income of each family type was calculated at two different wage levels (minimum and low wage for each state under investigation). Income included the welfare benefits and subsidies each of the family's is likely to receive (including child care subsidies and tax credits). The expenses of each family were calculated based on the size of the family and the cost of expenses such as housing and food expenditures. This study found that of the models presented here married families are not always financially better off when compared to single parent and cohabiting families. These findings demonstrate that if policy makers wish to support marriage among low income families they should first make marriage financially feasible for unmarried couples (particularly cohabiting couples) and create greater economic stability for couples that are already married. By providing consistent work supports (e.g. child care and health insurance), expanding programs that help low income families (such as the Earned Income Tax Credit), creating poverty measures that accurately reflect the real situation of low income families, and increasing the wages of low income workers, policy makers will create an environment where it is financially feasible for low income couples to marry and remain married.

As an economically as well as politically sensitive topic, labor market interventions stir up discussions among professionals as well as general public. Most economists take negative stance against minimum wage policies providing arguments backed by theoretical reasoning rather then sound empirical evidence. Knowledge of labor market outcomes and their transmission channel to other segments of the economy are till nowadays limited and inconsistent. Neither empirical research in the field contributes to a uniform consent on the impact of minimum wage hikes on the price level. Moreover, the reported estimates display large heterogeneity and after a brief inspection reveal that the field is infested with publication selectivity. A uniquely constructed dataset consisting of 469 estimates of the price effect of minimum wage changes and their associated characteristics is analyzed using a set of statistical tools generally known as meta-analysis. The method is a powerful tool nowadays widely used in empirical research to synthesize and systematically evaluate sometimes inconsistent research results. While the study finds no consistent evidence of an actual link between minimum wage hikes and inflationary pressures, the empirical results show strong presence of publication selectivity. Powered by TCPDF (www.tcpdf.org)

Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...

The aim of this work is to find out why the structure of the market for sexual services changed in the years 1999 -- 2009 : why did the number of erotic clubs and the sex workers in clubs and on streets decrease and why did the number of sex workers in apartments increase? The change in nationality of composition of consumers and the development of internet are main factors of the changes. A high correlation proved to be between the number of sex workers and the number of tourists. Because of economic convergence tourists can buy less sexual services than in past whereas Czech can buy more. Other question is why earnings of sex workers are higher in comparison with wages of the women with the comparable education. The main factor is a social stigmatization.