Thema Steuern

clear
0 Filter gewählt
close
Gehe zur Seite
remove add
564 Ergebnisse, ab 31
  • DIW Wochenbericht 23 / 2024

    Erfolg einer Zuckersteuer hängt stark von der konkreten Ausgestaltung ab: Interview

    2024| Renke Schmacker, Erich Wittenberg
  • Referierte Aufsätze Web of Science

    Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design

    We quantify the unintended effects of a low-wage payroll tax reduction using an equilibrium search model featuring bargaining, worker and firm productivity heterogeneity, labor taxes, and a minimum wage. The decentralized economy is inefficient due to search externalities and labor market policies. We estimate the model using French data and find that a significant reduction in low-wage payroll taxes ...

    In: Labour Economics 91 (2024), 102646, 27 S. | Thomas Breda, Luke Haywood, Haomin Wang
  • DIW Weekly Report 43/44 / 2024

    Carbon Pricing: Swift Introduction of a Climate Dividend Needed, Reduce at Higher Incomes

    With the transition from the German national emissions trading system to the European Emissions Trading System (EU ETS2) from 2027, final consumer prices for fossil motor and heating fuels are likely to rise significantly. This increase will affect low-income households more noticeably, as they spend a larger share of their income on energy than high-income households. Existing relief measures, such ...

    2024| Stefan Bach, Mark Hamburg, Simon Meemken, Marlene Merker, Joris Pieper
  • DIW aktuell ; 98 / 2024

    Solidaritätszuschlag abschaffen, Spitzensteuersätze erhöhen

    Am 12. November 2024 verhandelt das Bundesverfassungsgericht eine Verfassungsbeschwerde gegen den Solidaritätszuschlag. Eine Entscheidung wird in den nächsten Monaten erwartet. Finanzpolitisch ist der Zuschlag dreieinhalb Jahrzehnte nach der Wiedervereinigung kaum noch zu begründen. Zwar bestehen weiterhin vereinigungsbedingte Belastungen des Bundes. Diese können aber mit dem bestehenden Steuer- und ...

    2024| Stefan Bach
  • Nicht-referierte Aufsätze

    Kindergeld oder Kinderfreibetrag? Ein steuer- und familienpolitischer Evergreen

    In: Wirtschaftsdienst 104 (2024), 2, S. 70-71 | Stefan Bach
  • Infografik

    Higher fossil fuel prices and a climate dividend: burdens on and relief of households

    06.06.2023
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    The Gender (Tax) Gap in Parental Transfers. Evidence from administrative inheritance and gift tax data.

    This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...

    31.05.2023| Daria Tisch, Max Planck Institute for the Study of Societies
  • Forschungsprojekt

    GETTSIM – Beiträge zu einem Open Source Steuer-und Transfermodell

    Dieses Projekt dient der Weiterentwicklung der Open Source Software GETTSIM . GETTSIM ist ein in der Programmiersprache Python geschriebenes Simulationsmodell, welches das Deutsche Steuer – und Transfersystem abbilden kann. Die Software bietet in Forschung sowie Lehre viele verschiedene Anwendungsmöglichkeiten und wird in Kooperation mit dem IZA (Institut zur Zukunft der Arbeit) sowie weiteren...

    Aktuelles Projekt| Staat
  • Forschungsprojekt

    GETTSIM – Contributions to an Open Source Tax- and Transfers Simulator

    This project serves to further develop the open source software GETTSIM. GETTSIM is a simulation model written in the programming language Python, which can depict the German tax and transfer system. The software offers a multitude of applications in research and teaching. It is developed in cooperation with the IZA (Institute of Labor Economics) as well as other German research institutes and...

    Aktuelles Projekt| Staat
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    Do Business Tax Rates Affect Real Investment?

    Policymakers widely use tax-based incentives to spur investment and stimulate economic growth. Tax policy has been at the center of emergency measures during the Covid-19 pandemic, and it is now as countries face a significant deterioration in public finances. Yet, empirical tax research is still in disagreement on how taxes affect business investment. We investigate the effect of local business...

    15.02.2023| Charlotte Bartels
564 Ergebnisse, ab 31
keyboard_arrow_up