Veranstaltungen der Abteilung Staat

Sarah Perret, OECD, will present findings from a recent report on The Role and Design of Net Wealth Taxes in the OECD. The presentation will give an overview of the cases for and against net wealth taxes, as well as describe how wealth taxes have been designed in practice in the OECD countries that currently have or historically had net wealth taxes. Inheritance taxes, which constitute an ...

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Occupational positions can explain an important part of the differences in pay between men and women. However, a considerable Gender Pay Gap exists even within the same occupational position. In this paper, we aim at understanding the reason for the gap within occupational positions and, therefore, investigate whether promotions lead to the same effect on earnings growth for men and women. ...

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Die „Erzbergerschen Steuer- und Finanzreformen“ 1919/20 haben die Steuern und öffentlichen Finanzen in Deutschland nahezu vollständig umgestaltet und modernisiert. Diese Reformen prägen unser Steuersystem bis heute. DIW-Steuerexperte Dr. Stefan Bach stellt die Überblicksstudie zum Thema 100 Jahre deutsches Steuersystem vor. Dabei zeigt er die wesentlichen ...

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BAMS is a joint seminar by the DIW Berlin, the Hertie School of Governance, the HU Berlin and the WZB.

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Abstract: Increasing mothers’ labour supply in a child’s preschool years can cause a reduction in time investments that can lead to a negative direct effect on mid-childhood and teenage outcomes. As mothers’ work hours increase, income will rise and we ask whether income can compensate for the negative effect of hours by adopting a novel mediation analysis that exploits exogenous ...

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Economists spend much of their lives talking about and correcting for sample selection. Recent evidence from behavioral economics documents that participants in lab experiments don't account for selection effects when they interpret conditional distributions. This "selection neglect" can distort expectations in settings where individuals learn from comparisons with other people who differ in ...

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BAMS is a joint seminar by the DIW Berlin, the Hertie School of Governance, the HU Berlin and the WZB.

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BAMS is a joint seminar by the DIW Berlin, the Hertie School of Governance, the HU Berlin and the WZB.

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This paper examines the causal impact of later retirement on outpatient care consumption among the French elderly. Outpatient care are defined as all the care provided out of the hospital setting. This question is of interest since spill effects may arise if later retirement increases health care expenditures. To deal with reverse causality issue, I use, as an instrumental variable, the 1993 ...

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BAMS is a joint seminar by the DIW Berlin, the Hertie School of Governance, the HU Berlin and the WZB.

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Abstract: We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The ...

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BAMS is a joint seminar by the DIW Berlin, the Hertie School of Governance, the HU Berlin and the WZB.

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The goal of this workshop is to bring together scholars from the social sciences working on the various aspects of human consumption of animal products. We want to engage in a discussion about what we know and do not know about the consumption of meat and dairy, its economic and environmental consequences, as well as possible ways to design effective interventions. Topics include, but are not ...

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Systematic differences along the wealth distribution in investment performance will potentially have large consequences for the level and persistence of wealth inequality. These differences in performance are hard to measure except in a few, select countries with detailed information on household portfolios. In this paper we use a modified version of the Global Capital Asset Pricing Model ...

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(together with Thilo Albers (HU Berlin) und Moritz Schularick (Uni Bonn)) This paper provides the first long-run wealth inequality series for Germany. We combine wealth tax data, survey data, national accounts' household balance sheets, and lists of large wealth holders to study the accumulation and distribution of wealth in Germany from 1895 to 2017. We find that wealth concentration in ...

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This study estimates mean and distributional effects of early between-school ability tracking on student achievement. For identification, I exploit heterogeneity in tracking regimes between German federal states. After comprehensive primary school, about 40% of students are selected for the academic track and taught in separate schools in all states. The remaining students, however, are either ...

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The seminar serves as a forum for discussing current research projects by researchers from universities and research institutes in Germany and around the world. The focus of the presented work is typically on applied microeconomics or applied microeconometrics. Time: Friday, 13.15 - 14.30 (time subject to variation) Please note that DIW Applied Micro Seminar will take place online during the ...

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The seminar serves as a forum for discussing current research projects by researchers from universities and research institutes in Germany and around the world. The focus of the presented work is typically on applied microeconomics or applied microeconometrics. Time: Friday, 13.15 - 14.30 (time subject to variation) Please note that DIW Applied Micro Seminar will take place online during the ...

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The seminar serves as a forum for discussing current research projects by researchers from universities and research institutes in Germany and around the world. The focus of the presented work is typically on applied microeconomics or applied microeconometrics. Time: Friday, 13.15 - 14.30 (time subject to variation) Please note that DIW Applied Micro Seminar will take place online during the ...

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Current research on maternal and parental leave focuses on leave take-up and employment outcomes, finding that short leaves have beneficial labor market outcomes. As the US faces below replacement fertility and an aging population, we need to consider potential unintended fertility consequences of these policies. Generous European and Australian leave policies have increased fertility and ...

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