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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
Diskussionspapiere 1969 / 2021

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 ...

2021| Charlotte Bartels, Cortnie Shupe
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

The Long-Run Effects of Sports Club Vouchers for Primary School Children

Starting in 2009, the German state of Saxony distributed sports club membership vouchers among all 33,000 third graders in the state. The policy's objective was to encourage them to develop a long-term habit of exercising. In 2018, we carried out a large register-based survey among several cohorts in Saxony and two neighboring states. Our difference-indifferences estimations show that, even after a ...

Bonn: IZA, 2021, 64 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 14246)
| Jan Marcus, Thomas Siedler, Nicolas R. Ziebarth
DIW Weekly Report 49-52 / 2021

Universal Capital Endowment and Wealth Taxes Could Reduce Wealth Inequality

Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could focus on more effectively promoting home ownership, supplementary retirement provision, and other precautionary savings. However, a universal capital endowment could decrease wealth inequality much more rapidly and successfully. In this report, a universal capital endowment of up to 20,000 ...

2021| Stefan Bach
Diskussionspapiere 1986 / 2021

Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation

The system of capital taxation consists of two instruments, namely a tax on profits and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade off prevails when each instrument is used individually. This is an application of the Tinbergen rule ...

2021| Marius Clemens, Werner Röger
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
Research Project

Integrated tax and transfer system

In this study, we analyze a reform to better balance income taxation, social contributions and means-tested social benefits. In order to relieve low-wage earners and middle classes, the employee contributions to social security are to be integrated into the personal income tax and the top income tax rates are to be increased. In addition, families with low and middle income are to be relieved and...

Completed Project| Public Economics
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 justified by the benefit-based view of taxation: firms should pay tax according to the benefits they receive from the use of the public input. I argue that...

28.02.2020| Simon Naitram, University of the West Indies, Cave Hill
DIW Weekly Report 43/44/45 / 2020

The Storm-Impervious Financial Sector: Offshore Services Likely Booked Abroad

The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry actually physically operates on OFCs or if it artificially books services from other countries. Using a new ...

2020| Jakob Miethe
352 results, from 11