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Diskussionspapiere 2105 / 2024
German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it comprises extreme shocks to study the role of historical events, taxation, asset price changes, portfolio heterogeneity in affecting the wealth distribution in the long run. Combining ...
2024| Thilo N. H. Albers, Charlotte Bartels, Moritz Schularick
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Referierte Aufsätze Web of Science
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
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Diskussionspapiere 2102 / 2024
This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due to falling labor incomes among the bottom 50% and rising incomes in the top 10%. This trend reversed after 2007 as labor incomes across the bottom 90% increased. ...
2024| Stefan Bach, Charlotte Bartels, Theresa Neef
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DIW Wochenbericht 47 / 2024
2024| Stefan Bach
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Referierte Aufsätze Web of Science
We examine how competition affects VAT pass-through in isolated oligopolistic markets as defined by the Greek islands. Using daily gasoline prices and a difference-in-differences methodology, we investigate how changes in VAT rates are passed through to consumers in islands with different market structure. We show that pass-through increases with competition, going from 50% in monopoly to around 80% ...
In:
International Journal of Industrial Organization
97 (2024), 103110, 18 S.
| Lydia Dimitrakopoulou, Christos Genakos, Themistoklis Kampouris, Stella Papadokonstantaki
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DIW Weekly Report 43/44 / 2024
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
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DIW aktuell ; 98 / 2024
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
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Zeitungs- und Blogbeiträge
In:
Focus
(19.11.2024), [Online-Artikel]
| Marcel Fratzscher
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DIW Wochenbericht 42 / 2024
Mit der Überführung des nationalen Emissionshandels in den europäischen Emissionshandel (EU-ETS2) ab 2027 dürften die Endverbrauchspreise für fossile Kraft- und Heizstoffe deutlich steigen. Dies trifft einkommensschwache Haushalte stärker, da sie einen größeren Anteil ihres Einkommens für Energie ausgeben als einkommensstarke Haushalte. Bereits bestehende Entlastungen bei Grundsicherung und Wohngeld ...
2024| Stefan Bach, Mark Hamburg, Simon Meemken, Marlene Merker, Joris Pieper
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DIW Wochenbericht 42 / 2024
2024| Stefan Bach, Erich Wittenberg