Informal childcare care by grandparents, other relatives or friends is an important source of support in many Western countries, including Germany. Yet the role of this type of care is often overlooked in accounts of social policies supporting families with children, which tend to focus on formal childcare. This article examines whether the large formal childcare expansion occurring in Germany in the ...
High-growth firms (HGFs) are important for job creation and productivity growth. We investigate the relationship between product and labour market regulations, as well as the quality of regional governments that implement these regulations, and the development of HGFs across European regions. Using data from Eurostat, the Organisation for Economic Co-operation and Development (OECD), World Economic ...
Eine Steuervergünstigung für ausländische Fachkräfte sei rechtlich möglich, sagt DIW-Steuerexperte Stefan Bach – und rechnet vor, wie viel Rabatt Zuwanderer bekommen könnten Dieses Interview mit Stefan bach erschien am 12. Juli 2024 bei Capital. Eine Steuervergünstigung für ausländische Fachkräfte sei rechtlich möglich, sagt DIW-Steuerexperte Stefan Bach – und rechnet vor, wie viel Rabatt Zuwanderer ...
The system of business income taxation consists of two instruments, namely a statutory tax rate and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade-off prevails when each instrument is used individually.As will be shown in the paper, ...
