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Diskussionspapiere 1961 / 2021
The existential threat to small businesses, based on their crucial role in the economy, is behind the plethora of scholarly studies in 2020, the first year of the COVID-19 pandemic. Examining the 14 contributions of the special issue on the “Economic Effects of the COVID-19 Pandemic on Entrepreneurship and Small Businesses,” the paper comprises four parts: a systematic review of the literature on the ...
2021| Maksim Belitski, Christina Guenther, Alexander S. Kritikos, Roy Thurik
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DIW Weekly Report 27/28 / 2021
Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the efficiency of the tax system, and reduce wealth and income inequality. In the case of property tax, value-based ...
2021| Stefan Bach, Sebastian Eichfelder
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DIW Wochenbericht 27 / 2021
Immobilien werden in Deutschland vergleichsweise gering besteuert. Vor allem Wohlhabende profitieren von zahlreichen Steuerprivilegien. Dieser Bericht beschreibt den Status quo der Immobilienbesteuerung in Deutschland und skizziert Reformvorschläge, die das Steueraufkommen und die Effizienz des Steuersystems erhöhen sowie die Vermögensund Einkommensungleichheit reduzieren könnten. Bei der Grundsteuer ...
2021| Stefan Bach, Sebastian Eichfelder
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Diskussionspapiere 1955 / 2021
The analysis of local environmental policies is essential when evaluating the consistency of national public policies vis-à-vis the compliance of global agreements to reduce climate change. This study explores one of these policies; the 2021 Mexican reform to change electric power dispatch from a marginal-cost-based to a command and control physical system prioritizing power generation from the state ...
2021| Raúl Gutiérrez-Meave, Juan Rosellón, Luis Sarmiento
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DIW Wochenbericht 27 / 2021
2021| Claus Michelsen
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Weitere referierte Aufsätze
We investigate patterns in common ownership networks between firms that are active in the U.S. pharmaceutical industry for the period 2004–2014. Our main findings are that “brand firms”—that is, firms that have research and development capabilities and launch new drugs—exhibit relatively dense common ownership networks with each other that further increase significantly in density over time, whereas ...
In:
The Antitrust Bulletin
66 (2021), 1, S. 68–99
| Albert Banal-Estañol, Melissa Newham, Jo Seldeslachts
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Diskussionspapiere 1936 / 2021
This paper provides evidence for the propagation of idiosyncratic mortgage supply shocks to the macroeconomy. Based on micro-level data from the Home Mortgage Disclosure Act for the 1990-2016 period, our results suggest that lender-specific mortgage supply shocks affect aggregate mortgage, house price, and employment dynamics at the regional level. The larger the idiosyncratic shocks to newly issued ...
2021| Franziska Bremus, Thomas Krause, Felix Noth
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DIW Wochenbericht 7 / 2021
Seit rund zehn Jahren steigen in Berlin die Mietpreise von Wohnimmobilien stark an. Kurzzeitvermietungen über Vermittlungsplattformen wie Airbnb stehen im Verdacht diese Entwicklung weiter zu befeuern. Tatsächlich zeigen Schätzungen: Durch eine zusätzliche Airbnb-Unterkunft steigen im direkten Umfeld die Angebotsmieten um durchschnittlich 13 Cent je Quadratmeter. Dies ist vor allem auf dauerhafte Airbnb-Angebote ...
2021| Tomaso Duso, Claus Michelsen, Maximilian Schäfer, Kevin Tran
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DIW Wochenbericht 7 / 2021
2021| Tomaso Duso, Erich Wittenberg
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Diskussionspapiere 1931 / 2021
We provide an evaluation of the impact of public subsidy schemes that aimed to support the development of basic broadband infrastructure in rural areas of Germany. Such subsidies are subject to state aid control by the European Commission (EC). While the EC increasingly recognises the role of economic analysis in controlling public aid to companies, there are to date no full retrospective studies performed ...
2021| Tomaso Duso, Mattia Nardotto, Jo Seldeslachts