Thema Steuern

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956 Ergebnisse, ab 21
DIW Wochenbericht 35 / 2020

Hohe Körperschaftsteuer kann Effekt von Bankenabgaben nivellieren: Interview

2020| Franziska Bremus, Erich Wittenberg
DIW Wochenbericht 30/31 / 2020

Mehrwertsteuer dauerhaft senken! Kommentar

2020| Stefan Bach
DIW Wochenbericht 12 / 2020

Zuckersteuern können zu einer gesünderen Ernährung beitragen: Kommentar

2020| Renke Schmacker
Externe referierte Aufsätze

Do Prices and Purchases Respond Similarly to Soft Drink Tax Increases and Cuts?

While in January 2012, Denmark increased the long-standing tax on sugary soft drinks, the tax was cut byhalf in July 2013 and then completely repealed in January 2014. In this study, we examine whetherincreases and cuts of the soft drink tax lead to similar over- or under-shifting to prices and to similardemand responses. We use longitudinal scanner data of 1,282 Danish households to estimate within-product ...

In: Economics and Human Biology 37 (2020), 100864, 10 S. | Renke Schmacker, Sinne Smed
Externe referierte Aufsätze

Local Fiscal Policies and Their Impact on the Number and Spatial Distribution of New Firms

We examine the effect of local business taxation and local public good and service (PIGS) provision on the number and spatial distribution of new firms. Testing ground is Germany and we rely on the universe of firm foundations between 1998 and 2006. Methodologically, we estimate fixed effects poisson models coupled with a control function approach. The results suggest that a 1%-decrease in the business ...

In: Regional Science & Urban Economics 83 (2020), 103525, 21 S. | Nadine Riedel, Martin Simmler, Christian Wittrock
Diskussionspapiere 1881 / 2020

Sin Taxes and Self-Control

“Sin taxes” are high on the political agenda in the global fight against obesity. Ac- cording to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of ex- ternalities. In this paper, we investigate if consumers with low and high self-control react differently to sin tax variation. For identification, ...

2020| Renke Schmacker, Sinne Smed
Externe referierte Aufsätze

Interactions between Bank Levies and Corporate Taxes: How Is Bank Leverage Affected?

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes funding through debt more attractive. In this paper, we explore how regulatory levies affect bank capital structure, depending on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis yields three main results: The introduction ...

In: Journal of Banking & Finance 118 (2020), 105874 | Franziska Bremus, Kirsten Schmidt, Lena Tonzer
Weitere Aufsätze

Negative Einkomensteuer: Faire Alternative

In: Wirtschaftsdienst 100 (2020), 5, S. 312 | Jan Philipp Fritsche
Diskussionspapiere 1845 / 2020

Hours Risk and Wage Risk: Repercussions over the Life-Cycle

We decompose permanent earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks we formulate a life-cycle model of consumption and labor supply. Both permanent wage and hours shocks are important to explain earnings risk, but wage shocks have greater relevance. ...

2020| Robin Jessen, Johannes König
DIW aktuell 27 / 2020

Nachbesserungen beim Klimapaket richtig, aber immer noch unzureichend – CO2-Preise stärker erhöhen und Klimaprämie einführen

Im Dezember 2019 haben Bund und Länder nach anhaltender Kritik das im September beschlossene Klimapaket nachgebessert: Die CO2-Preise wurden erhöht und die EEG-Umlage stärker gesenkt. Doch trotz dieser Anpassungen werden der vorgeschlagene CO2-Preispfad und der anschließende Emissionshandel mit festgelegter Preisobergrenze als alleinige Instrumente immer noch nicht ausreichen, um die Klimaziele 2030 ...

2020| Stefan Bach, Niklas Isaak, Lea Kampfmann, Claudia Kemfert, Nicole Wägner
956 Ergebnisse, ab 21