The system of capital taxation consists of two instruments, namely a tax on profits and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade off prevails when each instrument is used individually. This is an application of the Tinbergen rule ...
Using a new SOEP-IS data module on digitalization including information on the prevalence of AI use in the workplace, this report shows that the term “artificial intelligence” often remains inscrutable in the day-to-day work of many employees. When asked directly about the use of digital systems with the term “artificial intelligence,” around 20 percent of the working respondents in the sample indicate ...
2015 wurde nach jahrelangen und zum Teil heftigen politischen Diskussionender gesetzliche Mindestlohn in Deutschland eingeführt. Seitens der Gegner undSkeptiker dieser Reform wurden vielfältige negative Folgen eines gesetzlichenMindestlohns antizipiert. So wurde unter anderem argumentiert, dass einMindestlohn und dessen geplante regelmäßige Anpassung zu einer gesteigertenArbeitsintensität in den Mindestlohnbereichen ...
We analyse the impact of transportation infrastructure capital and its maintenance status on regionaleconomic production, exploiting panel data on the German county level (N = 401) between 2007 and2016 in a spatial translog production function. Various SLX and SDEM models are estimated usingFGLS and GMM estimators accounting for endogeneity. We find a positive impact of the transportinfrastructure ...
We examine whether the financial strength of companies, in particular, small and medium-sized enterprises (SMEs) is causally linked to the award of a public procurement contract (PP), especially in the environmentally friendly “green” area (GPP). For this purpose, we build a combined procurement company data set from the Tenders Electronic Daily (TED) and the SME database AMADEUS, which includes ten ...
This study analyzes the causal effect of an increase in the retirement age on health. We exploit a sizable cohort-specific pension reform for women using two complementary empirical approaches - a Regression Discontinuity Design and a Difference-in- Differences approach. The analysis is based on official records covering all individuals insured by the public health system in Germany and including all ...
In the German school system, grades are the essential means of performance feedback and assignment. However, little research has been conducted on the factors that determine grades in addition to competencies, and existing findings are poorly replicated. Using data from the representative IQB Trends in Student Performance 2015 survey, our analysis combined a variety of personal and structural characteristics ...
As COP26 drew to a close earlier this month, almost 200 nations agreed to “phase down” coal power in the coming years. How this is done, for coal and other fossil fuels, will have implications for individuals and communities that depend on these resources for their livelihoods. The case study conducted by DIW Berlin focuses on Germany and the efforts it has undertaken to support ...