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Externe referierte Aufsätze

Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?

We compute participation tax rates across the EU and find that work disincentives inherent in tax–benefit systems largely depend on household composition and the individual’s earner role within the household. We then estimate participation elasticities using an IV group estimator that enables us to investigate the responsiveness of individuals to work incentives. We contribute to the literature on ...

In: International Tax and Public Finance (2022), im Ersch. [online first: 2022-01-07] | Charlotte Bartels, Cortnie Shupe
Diskussionspapiere 2004 / 2022

Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes

This paper revives the question of whether a temporary VAT change is an adequate instrument for crisis stabilization. In empirical assessments, we find that durable goods consumption fluctuates strongly over the business cycle and that VAT rate changes affect durable goods in particular. Therefore, we build a dynamic stochastic general equilibrium (DSGE) model that is capable of addressing this major ...

2022| Marius Clemens, Werner Röger
DIW Weekly Report 11 / 2022

Tax Revenue: Swifter Recovery during the Coronavirus Pandemic than during the Global Financial Crisis

Although economic growth continued to be lukewarm in 2021, tax revenue increased significantly, even exceeding the pre-crisis level despite economic policy measures associated with revenue losses. During the 2008-2011 global financial crisis, tax revenue followed a different path: Its recovery lagged behind economic recovery, first reaching the pre-crisis level in 2011. In 2021, value-added tax (VAT) ...

2022| Kristina van Deuverden
Externe referierte Aufsätze

The EU Sustainable Finance Taxonomy and Its Contribution to Climate Neutrality

The EU Taxonomy is the first standardised and comprehensive classification system for sustainable economic activities. It covers activities responsible for up to 80% of EU greenhouse gas emissions and may play an important role in channelling investments into low-carbon technologies by helping investors to make informed decisions. However, especially in transition sectors much depends on the stringency ...

In: Journal of Sustainable Finance & Investment (2021), im Ersch. [online first: 2021-12-08] | Franziska Schütze, Jan Stede
Cluster-Seminar Öffentliche Finanzen und Lebenslagen

Increasing employment and family care? A structural analysis of pension and long-term care policy reforms

We develop a comprehensive life-cycle model of elder parent care and work to evaluate options that address pressing conflicts between pension and long-term care (LTC) policies. Many OECD countries react to challenges of demographic change by increasing LTC by family members (informal care) and raising retirement ages. This intensifies conflicts between paid employment and informal care provision....

25.11.2021| Björn Fischer
SOEP Brown Bag Seminar

Who is affected by the crisis? Distributional consequences of the Corona pandemic

The Corona pandemic has had a decisive impact on the year 2020 and an unprecedented (negative) impact on society and the economy. At the core of this simulation study is therefore the question of how the Corona pandemic has affected income levels and social inequality in Germany, and to what extent automatic stabilizers of the social security system and additional financial...

10.02.2021| Maximilian Stockhausen, German Economic Institute - IW Köln
Cluster-Seminar Öffentliche Finanzen und Lebenslagen

Responses to unexpected and permanent changes in pension income

For the design of pension reform it is crucial to disentangle the employment effects related to the substitution and the income effect. In this paper we provide causal evidence about the importance of the income effect which in general has been assumed to be small or non-existent. We exploit a pension reform in Germany that raised pension benefits related to children. For...

03.02.2021| Sebastian Becker
Externe referierte Aufsätze

Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice

Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile compared with smaller entities. Conditional on jurisdiction size, policy choices are thus predicted to depend on the shape of a jurisdiction's firm size distribution, with more business-oriented policies being enacted if jurisdictions host large firms. The paper empirically tests this ...

In: Canadian Journal of Economics 54 (2021), 2, S. 812-839 | Nadine Riedel, Martin Simmler
DIW Weekly Report 27/28 / 2021

Real Estate Taxation Reform: Tax Land Values, Abolish Privileges

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
Diskussionspapiere 1944 / 2021

Temporary VAT Reduction during the Lockdown

This paper evaluates the temporary VAT reduction introduced by the German government over the third and fourth quarter of 2020 as most controversial part of the COVID-19 stimulus package. Critics argue that VAT reductions are ineffective because of limited pass-through of temporary measures to consumer prices and in presence of lockdown measures. Advocates emphasize positive effects on durables and ...

2021| Marius Clemens, Werner Röger
352 results, from 1
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