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368 Ergebnisse, ab 291
  • Externe Monographien

    Distributional Effects of the European Emissions Trading System and the Role of Revenue Recycling: Empirical Evidence from Combined Industry- and Household-Level Data

    We calculate the expected distributional effects of the European Emissions Trading System combining industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2 intensity of each sector covered by the EU ETS. We focus on the impact of price increases in the electricity ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2012, 26 S.
    (Discussion Paper / School of Business & Economics ; 2012,6)
    | Johanna Cludius, Martin Beznoska, Viktor Steiner
  • Weitere externe Aufsätze

    Vermögensabgaben dürfen kein Tabu sein

    In: Euro am Sonntag (2012), S. 57-58 | Stefan Bach, Gert G. Wagner
  • Diskussionspapiere 1175 / 2011

    A Switch from Joint to Individual Taxation Is Welfare Improving

    In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative welfare concepts proposed in Fleurbaey (2006) to solve the difficulties of comparison between, and aggregation ...

    2011| André Decoster, Peter Haan
  • Externe Monographien

    Lifetime Earnings Inequality in Germany

    Bonn: IZA, 2011, 44 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 6020)
    | Timm Bönke, Giacomo Corneo, Holger Lüthen
  • Externe Monographien

    Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen: zur Reform des Niedriglohnsektors in Deutschland

    In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland analysiert. Studien zum Mindestlohn im Baugewerbe und Simulationen zu einem allgemeinen Mindestlohn weisen einhellig auf Beschäftigungsverluste durch einen gesetzlichen Mindestlohn für die Bundesrepublik hin. Die Größenordnung hängt vom Mindestlohnniveau, Gütermarktreaktionen und der Reichweite ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 20 S.
    (Discussion Paper / School of Business & Economics ; 2011,4)
    | Kai-Uwe Müller, Viktor Steiner
  • Externe Monographien

    Effective Taxation of Top Incomes in Germany

    We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5 percent and contributes ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 23 S.
    (Discussion Paper / School of Business & Economics ; 2011,18)
    | Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Externe Monographien

    A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy

    The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political agenda. We use survey data from the German Socio-Economic Panel (SOEP) and estimate the net wealth distribution ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 22 S.
    (Discussion Paper / School of Business & Economics ; 2011,10)
    | Stefan Bach, Martin Beznoska, Viktor Steiner
  • Externe Monographien

    Optimal Top Marginal Tax Rates under Income Splitting for Couples

    This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to about ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 24 S.
    (Discussion Paper / School of Business & Economics ; 2011,21)
    | Stefan Bach, Giacomo Corneo, Viktor Steiner
  • SOEPpapers 375 / 2011

    Spillover Effects of Maternal Education on Child's Health and Schooling

    This is the first study investigating the causal effect of maternal education on child's health and schooling outcomes in Germany. We apply an instrumental variables approach that has not yet been used in the intergenerational context. For that purpose, we draw on a rich German panel data set (SOEP) containing information about three generations. This allows instrumenting maternal education by the ...

    2011| Daniel Kemptner, Jan Marcus
  • DIW Wochenbericht 16 / 2011

    Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener

    In der Regierungskoalition wird eine Abschaffung des ermäßigten Mehrwertsteuersatzes diskutiert. Umstritten ist, ob die Steuerermäßigungen für Grundnahrungsmittel und Kulturgüter erhalten bleiben sollen. Simulationsanalysen des DIW Berlin zeigen, dass die Mehrwertsteuer auf Nahrungsmittel Geringverdiener relativ zu ihrem Einkommen deutlich stärker trifft als Mittel- und Hochverdiener. Bei einer generellen ...

    2011| Stefan Bach
368 Ergebnisse, ab 291
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