Current Topic

Below you'll find a selection of literature for current topics in economic policy and research. The selection contains publications in English and German by the researchers of DIW Berlin.
Topic:

»Current Tax Issues«

DIW Wochenbericht: 79
Weekly Report: 3
DIW Economic Bulletin: 14
Vierteljahrshefte zur Wirtschaftsforschung: 22
Diskussionspapiere/ Discussion Papers: 25
DIW Roundup: 3
SOEPpapers: 4
DIW Berlin - Politikberatung kompakt: 10
Research Notes: 1
Data Documentation: 4
Gutachten: 1
Monographien/ Sammelwerke extern: 1
Aufsätze in sonstigen Zeitschriften: 1


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Diskussionspapiere/ Discussion Papers
  • Diskussionspapiere/ Discussion Papers
    1303

    Has German Business Income Taxation Raised too Little Revenue over the Last Decades?

    Stefan Bach
    2013
    48 S.
    Details Free Download Article | PDF  0.59 MB
  • Diskussionspapiere/ Discussion Papers
    1215

    The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

    Hermann Buslei, Martin Simmler
    2012
    38 S.
    Details Free Download Article | PDF  496 KB
  • Diskussionspapiere/ Discussion Papers
    1175

    A Switch from Joint to Individual Taxation Is Welfare Improving

    André Decoster, Peter Haan
    2011
    19 S.

    Published in: Finanzarchiv 70(2014), 4, 599-624
    Details Free Download Article | PDF  388 KB
  • Diskussionspapiere/ Discussion Papers
    1140

    Longevity, Life-Cycle Behavior and Pension Reform

    Peter Haan, Victoria Prowse
    2011
    39 S.

    Published in: Journal of Econometrics 178 (2013) Part 3, 582-601
    Details Free Download Article | PDF  353 KB
  • Diskussionspapiere/ Discussion Papers
    1003

    Konsolidierung der Staatsfinanzen

    Viktor Steiner
    2010
    24 S.
    Details Free Download Article | PDF  1.25 MB
  • Diskussionspapiere/ Discussion Papers
    950

    The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany

    Stefan Bach, Hermann Buslei
    2009
    37 S.
    Details Free Download Article | PDF  195 KB
  • Diskussionspapiere/ Discussion Papers
    877

    A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers

    Peter Haan, Victoria Prowse
    2009. Apr.
    24 S.

    Published in: The Econometrics Journal 13 (2010), Iss. 3, S99-S125
    Details Free Download Article | PDF  321 KB
  • Diskussionspapiere/ Discussion Papers
    855

    Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data

    Nadja Dwenger, Viktor Steiner
    2009. Jan.
    25 S.
    Details Free Download Article | PDF  230 KB
  • Diskussionspapiere/ Discussion Papers
    838

    Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation

    Peter Haan, Dolores Navarro
    2008. Nov.
    35 S.
    Details Free Download Article | PDF  476 KB
  • Diskussionspapiere/ Discussion Papers
    829

    Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

    Nadja Dwenger, Viktor Steiner
    2008. Oct.
    32 S.
    Details Free Download Article | PDF  2.51 MB
  • Diskussionspapiere/ Discussion Papers
    773

    Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk

    Frank M. Fossen
    2008. April.
    34 S.

    Published in: Fiscal Studies 30 (2009) No.2, 179-218
    Details Free Download Article | PDF  174 KB
  • Diskussionspapiere/ Discussion Papers
    769

    Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs

    Michael Broer
    2008. Feb.
    16 S.
    Details Free Download Article | PDF  118 KB
  • Diskussionspapiere/ Discussion Papers
    767

    Effective Taxation of Top Incomes in Germany, 1992 - 2002

    Stefan Bach, Giacomo Corneo, Viktor Steiner
    2008. Feb.
    25 S.

    Published in: German Economic Review 14 (2013) Iss. 2, 115-137
    Details Free Download Article | PDF  182 KB
  • Diskussionspapiere/ Discussion Papers
    766

    Konzessionsabgaben und Länderfinanzausgleich: Probleme und Lösungsansätze der Einbeziehung der kommunalen Konzessionsabgaben in den Länderfinanzausgleich am Beispiel der Stadtstaaten

    Michael Broer
    2008. Jan.
    20 S.
    Details Free Download Article | PDF  144 KB
  • Diskussionspapiere/ Discussion Papers
    764

    Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data

    Nadja Dwenger
    2008. Jan.
    19 S.
    Details Free Download Article | PDF  165 KB
  • Diskussionspapiere/ Discussion Papers
    762

    Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden

    Michael Broer
    2008. Jan.
    20 S.
    Details Free Download Article | PDF  162 KB
  • Diskussionspapiere/ Discussion Papers
    761

    Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen

    Stefan Bach, Michael Broer, Frank M. Fossen
    2008. Jan.
    26 S.

    Published in: Jahrbuch für Regionalwissenschaft 30 (2010), 1, S. 71-90
    Details Free Download Article | PDF  221 KB
  • Diskussionspapiere/ Discussion Papers
    717

    How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany

    Frank M. Fossen, Stefan Bach
    2007
    25 S.

    Published in: FinanzArchiv 64 (2008) 2, 245-272
    Details Free Download Article | PDF  312 KB
  • Diskussionspapiere/ Discussion Papers
    670

    The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply

    Marco Caliendo, Ludovica Gambaro, Peter Haan
    2007. Mar.
    15 S.

    Published in: Applied Economic Letters 16 (2008) Iss.9, 877-883
    Details Free Download Article | PDF  248 KB
  • Diskussionspapiere/ Discussion Papers
    669

    Intertemporal Labor Supply Effects of Tax Reforms

    Peter Haan
    2007. Mar.
    24 S.

    Forthcoming in: Empirical Economics (2013)
    Details Free Download Article | PDF  370 KB
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