Innovative Knowledge Transfer and Evidence-Based EvaluationHow the new minimum wage legislation, which goes into effect on January 1, 2015, is an open question. It is thus all the more important that the effects of the new minimum wage should be evaluated scientifically, for which this project will provide an important database. Researchers from the Socio-Economic Panel (SOEP) research...
A study by DIW Berlin presents a reform proposal – tax breaks could be restricted, tax burdens could be paid over longer periods – inheritance tax revenue would increase considerably After the German Federal Constitutional Court determined in December 2014 that far-reaching exemptions to inheritance tax on corporate assets are partly unconstitutional, a new study by DIW Berlin suggests ...
The Interview with Stefan Bach is published in DIW Economic Bulletin 7/2015. It is available for Download as pdf document. More issues of DIW Economic Bulletin
Are capital controls and macroprudential measures related to international exposures successful in achieving their objectives? Assessing their effectiveness is complicated by selection bias; countries which change their capital-flow management measures (CFMs) often share specific characteristics and are responding to changes in variables that the CFMs are intended to influence. This paper addresses ...
After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions. In 2012 and 2013, over half of all transfers of five million ...
Are capital controls and macroprudential measures successful in achieving their objectives? Assessing their effectiveness is complicated by selection bias and endogeneity; countries which change their capital-flow management measures (CFMs) often share specific characteristics and are responding to changes in variables that the CFMs are intended to influence. This paper addresses these challenges by ...
