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SOEP Brown Bag Seminar
Wealth transfer taxes are important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. This is due to preferential tax treatments in many countries and sophisticated tax avoidance strategies by business owners. We analyze how business transfers react to...
29.11.2023| Richard Winter, University of Mannheim
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DIW Discussion Papers 2050 / 2023
We construct the first measure of collateral re-use at the bank and bond level for the European repo market using a regulatory transaction dataset. We show that banks materially increase the rate of re-use in response to tightened asset scarcity induced by the Eurosystem’s asset purchase program. We find that dealers accommodate clients’ demand for safe assets rather than liquidity and profit from ...
2023| Justus Inhoffen, Iman van Lelyveld
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Refereed essays Web of Science
To limit the effects of climate change, we must significantly curtail the trading and use of coal as an energy source. Although the rise of renewable energy sources has already led to a reduction in the demand for and use of coal, new export-oriented coal mine projects are still being approved, and they often receive strong political support. However, whether these projects are economically viable ...
In:
One Earth
6 (2023), 8, S. 990-1004
| Christian Hauenstein, Franziska Holz, Lennart Rathje, Thomas Mitterecker
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Refereed essays Web of Science
This study quantifies the distributional effects of the minimum wage introduced in Germany in 2015. Using detailed Socio-Economic Panel survey data, we assess changes in the hourly wages, working hours, and monthly wages of employees who were entitled to be paid the minimum wage. We employ a difference-in-differences analysis, exploiting regional variation in the “bite” of the minimum wage. At the ...
In:
Empirical Economics
66 (2024), S. 735–761
| Frank M. Fossen, Johannes König, Carsten Schröder
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Refereed essays Web of Science
This study investigates whether public procurement mitigates or exacerbates innovative enterprises’ financial constraints. We distinguish between general and environmentally beneficial innovative enterprises. Theory suggests that the treatment effects of public procurement, particularly when mediated by the demand-pull effect, may lower a company’s funding constraints for innovation. We test this theory ...
In:
Small Business Economics
62 (2024), S. 939–959
| Dorothea Schäfer, Andres Stephan, Sören Fuhrmeister
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DIW Weekly Report 28 / 2023
Millions of Ukrainians have been displaced by the Russian war on Ukraine, with over one million alone coming to Germany since the beginning of the war. Data from the second survey wave of the IAB-BiB/FReDA-BAMF-SOEP Survey of Ukrainian Refugees in Germany study show that as of the beginning of 2023, an increasing share of Ukrainian refugees plan on staying in Germany for the longer term. Around three ...
2023| Herbert Brücker, Andreas Ette, Markus M. Grabka, Yuliya Kosyakova, Wenke Niehues, Nina Rother, C. Katharina Spieß, Sabine Zinn, Martin Bujard, Jean Philippe Décieux, Amrei Maddox, Sophia Schmitz, Silvia Schwanhäuser, Manuel Siegert, Hans Walter Steinhauer
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DIW Discussion Papers 2043 / 2023
Our paper contributes to the discussion about Europe’s digital sovereignty. We analyze the relationship between firm performance and the diversification of sourcing countries for imported ICT goods. The analysis is based on administrative data for 3888 German manufacturing firms that imported ICT goods in the years 2010 and 2014. We find that firms that diversify the sourcing of ICT goods across multiple ...
2023| Alexander Schiersch, Irene Bertschek, Thomas Niebel
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DIW Discussion Papers 2047 / 2023
This paper deals with the data generation process implemented for an analysis of the impact of the 9-Euro ticket on mode choice. We discuss the assumptions made and procedures used to process a raw dataset that is based on GPS traces of individuals’ movements and on survey data into the choice-set for a discrete choice model. Several steps of cleaning and merging are described in order to a) obtain ...
2023| Heike Link, Dennis Gaus, Neil Murray, Maria Fernanda Guajardo Ortega, Flavien Gervois, Frederik von Waldow, Sofia Eigner
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DIW Weekly Report 32/33 / 2023
According to the latest review report of the Council of Experts on Climate Change, the German building sector failed to meet its greenhouse gas emission reduction targets in 2022. This is in part because investments in energy-efficient building refurbishment—supported by all kinds of policy measures— has neither been low nor shown a consistently positive trend over the past ten years. Furthermore, ...
2023| Martin Gornig, Katrin Klarhöfer
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Weitere referierte Aufsätze
We analyse the impact of the temporary tax reduction on diesel and gasoline prices from June to the end of August 2022 in Germany. By implementing a synthetic difference-in-differences approach with different baskets of European countries, we find a significant reduction in prices by 33.8–34.4 cents per litre for gasoline and 12.2–14.6 cents per litre for diesel. These results are robust to variations ...
In:
Review of Economics
74 (2023), 2, S. 141-160
| Lea Bernhardt, Xenia Breiderhoff, Ralf Dewenter