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352 results, from 51
Diskussionspapiere 1767 / 2018

100 Jahre deutsches Steuersystem: Revolution und Evolution

Die „Erzbergerschen Steuer- und Finanzreformen“ 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand– die Grundstrukturen des Steuersystems und der Steuerrechtsordnung sowie der zentralistische kooperative Finanzföderalismus. Das NS-Regime konsolidierte die Reformen und erhöhte ...

2018| Stefan Bach
SOEPpapers 994 / 2018

Immigrant Voters, Taxation and the Size of the Welfare State

This paper studies the impact of immigration on public policy setting. We exploit the sudden arrival of eight million forced migrants in West Germany after WWII. These migrants were poorer than the local population but had full voting rights and were eligible for social welfare. We show that cities responded to this shock with selective tax raises and shifts in spending. Voting data suggests that these ...

2018| Arnaud Chevalier, Benjamin Elsner, Andreas Lichter, Nico Pestel
Diskussionspapiere 1751 / 2018

Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?

The use of video recordings in experimental economics has become increasingly popular. However, little attention is paid to how this might affect the composition of the participating subjects and the intended treatment effect. We make a first attempt to shed light on these issues and address them in an incentivized face-to-face tax compliance experiment. The experiment contains two dimensions; i) the ...

2018| Tim Lohse, Salmai Qari
DIW Weekly Report 32 / 2018

Diesel Fuel and Passenger Cars Receive Preferential Tax Treatment in Europe; Reform of Taxation Needed in Germany

Duties and taxes on cars are an important source of revenue for European governments and the tax systems are also designed with the goal of achieving environmental policy objectives. A systematic and quantitative comparison of passenger car taxation in 30 European countries shows significant differences among them. However, in almost every country, the use of vehicles with diesel engines is taxed less ...

2018| Uwe Kunert
Diskussionspapiere 1757 / 2018

Interactions between Regulatory and Corporate Taxes: How Is Bank Leverage Affected?

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes funding through debt more attractive. In this paper, we explore how regulatory levies affect bank capital structure, depending on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis yields three main results: The introduction ...

2018| Franziska Bremus, Kirsten Schmidt, Lena Tonzer
DIW Weekly Report 42 / 2018

International Treaties Insufficiently Curb Global Tax Evasion

In recent years, the global community has promoted several initiatives aimed at breaking bank secrecy in tax havens. Such treaties for the exchange of information among tax offices can be effective. A treaty between country A and tax haven B reduces deposits from A in banks of B by approximately 30 percent. However, the analysis shows that tax evaders react to such treaties not by becoming honest taxpayers ...

2018| Lukas Menkhoff, Jakob Miethe
Externe referierte Aufsätze

How Do Fuel Taxes Impact New Car Purchases? an Evaluation Using French Consumer-Level Data

This study evaluates the impact of fuel taxes on new car purchases, using exhaustive individual-level data of monthly new car registrations in France. We use information on the car holder to account for heterogeneous preferences across purchasers, and we identify demand parameters through the large oil price fluctuations of this period. We find that the short-term sensitivity of demand with respect ...

In: Energy Economics 74 (2018), S. 76-96 | Pauline Givord, Céline Grislain-Letrémy, Helene Naegele

Firm Strategies and Consumer Behavior under Market-Based Sustainability Policies

Berlin: TU Berlin, 2018, XIV, 161 S. | Helene Naegele
Externe referierte Aufsätze

Coal Taxes as Supply-Side Climate Policy: a Rationale for Major Exporters?

The shift away from coal is at the heart of the global low-carbon transition. Can governments of coal-producing countries help facilitate this transition and benefit from it? This paper analyses the case for coal taxes as supply-side climate policy implemented by large coal exporting countries. Coal taxes can reduce global carbon dioxide emissions and benefit coal-rich countries through improved terms-of-trade ...

In: Climatic Change 150 (2018), 1-2, S. 43-56 | Philipp M. Richter, Roman Mendelevitch, Frank Jotzo
Externe referierte Aufsätze

Effectiveness of Early Retirement Disincentives: Individual Welfare, Distributional and Fiscal Implications

In aging societies, information on how to reform pension systems is essential to policy makers. This study scrutinizes effects of early retirement disincentives on retirement behavior, individual welfare, pensions and public budget. We employ administrative pension data and a detailed model of the German tax and social security system to estimate a structural dynamic retirement model. We find that ...

In: Labour Economics 51 (2018), S. 25-37 | Timm Bönke, Daniel Kemptner, Holger Lüthen
352 results, from 51