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  • Refereed essays Web of Science

    The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports

    In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’ annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that ...

    In: International Tax and Public Finance (2024), im Ersch. [online first: 2024-01-11] | Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
  • Refereed essays Web of Science

    The Heterogeneous Effects of Social Assistance and Unemployment Insurance: Evidence from a Life-Cycle Model of Family Labor Supply and Savings

    We empirically analyze the heterogeneous welfare effects of unemployment insurance and social assistance. We estimate a structural life-cycle model of singles' and married couples' labor supply and savings decisions. The model includes heterogeneity by age, education, wealth, sex and household composition. In aggregate, social assistance dominates unemployment insurance; however, the opposite holds ...

    In: American Economic Journal: Macroeconomics (2024), im Ersch. | Peter Haan, Victoria Prowse
  • Refereed essays Web of Science

    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 14 (2024), 1, S. 128–160 | Franziska Schütze, Jan Stede
  • Nicht-referierte Aufsätze

    Kindergeld oder Kinderfreibetrag? Ein steuer- und familienpolitischer Evergreen

    In: Wirtschaftsdienst 104 (2024), 2, S. 70-71 | Stefan Bach
  • SOEP Brown Bag Seminar

    Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers

    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
  • Event

    Global Tax Evasion: How large is the problem and what to do about it?

    Is global tax evasion falling or rising? Are new issues emerging, and if so, what are they? Have governments been effective in addressing tax evasion over the past 10 years? What has worked so far and what are some policies for the future? Gabriel Zucman, founding director of the EU Tax Observatory, and Sarah Godar will present key result from the inaugural Global Tax Evasion Report. The report...

    02.11.2023| Gabriel Zucman, Gerhard Schick, Christian Traxler, Charlotte Bartels, Sarah Godar
  • Infographic

    Higher fossil fuel prices and a climate dividend: burdens on and relief of households

    06.06.2023
  • Research Project

    EU Tax Observatory

    The EU Tax Observatory is an independent research laboratory hosted at the Paris School of Economics and DIW is the national cooperation partner.  It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.

    Current Project| Macroeconomics, Forecasting and Economic Policy
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    The Gender (Tax) Gap in Parental Transfers. Evidence from administrative inheritance and gift tax data.

    This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...

    31.05.2023| Daria Tisch, Max Planck Institute for the Study of Societies
  • Research Project

    GETTSIM – Contributions to an Open Source Tax- and Transfers Simulator

    This project serves to further develop the open source software GETTSIM. GETTSIM is a simulation model written in the programming language Python, which can depict the German tax and transfer system. The software offers a multitude of applications in research and teaching. It is developed in cooperation with the IZA (Institute of Labor Economics) as well as other German research institutes and...

    Current Project| Public Economics
386 results, from 1
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