DIW Berlin: Topic Taxes

Topic Taxes

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DIW Applied Micro Seminar

Optimal Benefit-Based Corporate Income Tax

Abstract:   I derive an optimal benefit-based corporate tax rate formula as a function of the public input elasticity of profits and the (net of) tax elasticity of profits. I argue that the existence of the corporate income tax should be ...

28.02.2020
Externe referierte Aufsätze

Do Benefits from Dynamic Tariffing Rise? Welfare Effects of Real-Time Retail Pricing Under Carbon Taxation and Variable Renewable Electricity Supply

We analyze the gross welfare gains from real-time retail pricing in electricity markets where carbon taxation induces investment in variable renewable technologies. Applying a stylized numerical electricity market model, we find a U-shaped ...

In: Environmental & Resource Economics (2020), im Ersch. [online first: 2019-12-14] | Christian Gambardella, Michael Pahle, Wolf-Peter Schill
Berlin Lunchtime Meeting

Wealth inequality and wealth taxes – an OECD Perspective

Sarah Perret, OECD, will present findings from a recent report on The Role and Design of Net Wealth Taxes in the OECD. The presentation will give an overview of the cases for and against net wealth taxes, as well as describe how wealth taxes have ...

28.11.2019| Stefan Bach
DIW Applied Micro Seminar

Salience of Inherited Wealth and the Support for Inheritance Taxation

Abstract: We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the ...

25.10.2019| Daniel Waldenström, Paris School of Economics
Weekly Report

Ecological Tax Revenue Still Yields Lower Pension Contributions and Higher Pensions Today

by Stefan Bach, Hermann Buslei, Michelle Harnisch and Niklas Isaak The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates—especially on gasoline and diesel. Today, the ecological tax hikes yield an annual revenue of around 20 billion euros or 0.6 percent of GDP. The money is used to finance a higher federal grant to the public pension scheme. ...

28.03.2019| Stefan Bach, Hermann Buslei
Externe referierte Aufsätze

Pricing Carbon Consumption: Synthesizing an Emerging Trend

Nearly every carbon price regulates the production of carbon emissions, typically at midstream points of compliance such as power plants, consistent with typical advice from the literature. Since the early 2010s however, policymakers in Australia, ..

In: Climate Policy 19 (2019), 1, S. 92-107 | Clayton Munnings, William Acworth, Oliver Sartor, Yong-Gun Kim, Karsten Neuhoff
Diskussionspapiere 1821 / 2019

Tax and Spending Shocks in the Open Economy: Are the Deficits Twins?

We present evidence on the open economy consequences of US fiscal policy shocks identified through proxy-instrumental variables. Tax shocks and government spending shocks that raise the government budget deficit lead to persistent current account ...

2019| Mathias Klein, Ludger Linnemann
Monographien

Essays on Inequality: Income Distribution, (Just) Taxation and Well-being; Dissertation

This dissertation focuses on three dimensions of inequality: income, (just) taxation, and well-being. All chapters focus on a similar time horizon (2000 to 2015) and essentially on the same geographical area, Germany. The chapters are organized in ..

Berlin: FU Berlin, 2019, IX, 151 S. | Maria Metzing
DIW Weekly Report 46/47/48 / 2019

100 Years of the Modern German Tax System: Foundation, Reforms, and Challenges

The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until

2019| Stefan Bach
Vierteljahrshefte zur Wirtschaftsforschung 2 / 2019

Green Finance: The Macro Perspective: Editorial

2019| Claudia Kemfert, Dorothea Schäfer, Willi Semmler, Aleksandar Zaklan
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