Thema Steuern

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1206 Ergebnisse, ab 61
  • Zeitungs- und Blogbeiträge

    Die Strafzölle auf Chinas E-Autos sind ein gefährlicher Kompromiss

    In: WirtschaftsWoche (13.06.2024), [Online-Artikel] | Marcel Fratzscher
  • Referierte Aufsätze Web of Science

    The EU Sustainable Finance Taxonomy and Its Contribution to Climate Neutrality

    The EU Taxonomy is the first standardised and comprehensive classification system for sustainable economic activities. It covers activities responsible for up to 80% of EU greenhouse gas emissions and may play an important role in channelling investments into low-carbon technologies by helping investors to make informed decisions. However, especially in transition sectors much depends on the stringency ...

    In: Journal of Sustainable Finance & Investment 14 (2024), 1, S. 128–160 | Franziska Schütze, Jan Stede
  • Nicht-referierte Aufsätze

    Kindergeld oder Kinderfreibetrag? Ein steuer- und familienpolitischer Evergreen

    In: Wirtschaftsdienst 104 (2024), 2, S. 70-71 | Stefan Bach
  • Referierte Aufsätze Web of Science

    The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports

    In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’ annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that ...

    In: International Tax and Public Finance 31 (2024), S. 593–634 | Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
  • Externe Monographien

    Trade Effects of Carbon Pricing Policies

    Policies that affect the cost of using fossil fuels in production have a complex impact on the economy. In this paper, we focus on the role of these policies for the pattern of comparative advantage through their effect on production costs in manufacturing industries. Using data on carbon prices and fossil fuel subsidies, we show that less stringent carbon pricing policies increase comparative advantage ...

    Geneva: WTO, 2024, 48 S.
    (Staff Working Paper ; Research ERSD-2024-08)
    | Antonia Kurz, Stela Rubínová
  • DIW Wochenbericht 42 / 2024

    CO2-Bepreisung: Klimaprämie zügig einführen, bei höheren Einkommen abschmelzen

    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
  • DIW Wochenbericht 42 / 2024

    Pro-Kopf-Klimaprämie kann unbürokratisch an alle ausgezahlt werden: Interview

    2024| Stefan Bach, Erich Wittenberg
  • DIW Wochenbericht 39 / 2024

    Die Milliardenchance: Kommentar

    2024| Marcel Fratzscher
  • Referierte Aufsätze Web of Science

    Paying Income Tax after a Natural Disaster

    We investigate the effects of a climatic shock on individuals’ tax deduction and tax payable patterns, alongside their income dynamics. Using individual-level annual tax return data and exploiting the 2010–2011 Queensland Floods in Australia as a natural experiment, we find that the floods affect different income groups differently. They also lead to persistent higher tax deductions for high-income ...

    In: Journal of Environmental Economics and Management 128 (2024), 103044, 18 S. | Merve Kucuk, Mehmet Ulubasoglu
  • 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
1206 Ergebnisse, ab 61
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