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386 results, from 51
  • Externe Monographien

    How Effective Are Bank Levies in Reducing Leverage Given the Debt Bias of Corporate Income Taxation?

    To finance resolution funds, the regulatory toolkit has been expanded in many countries by bank levies. In addition, these levies are often designed to reduce incentives for banks to rely excessively on wholesale funding resulting in high leverage ratios. At the same time, corporate income taxation biases banks’ capital structure towards debt financing in light of the deductibility of interest on debt. ...

    Vienna: SUERF, 2020, 6 S.
    (SUERF Policy Briefs ; 21/2020)
    | Franziska Bremus, Kirsten Schmidt, Lena Tonzer
  • Refereed essays Web of Science

    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 association between carbon taxation and gross welfare gains. The benefits of introducing real-time pricing can accordingly be relatively low at relatively high carbon ...

    In: Environmental & Resource Economics 75 (2020), S. 183-213 | Christian Gambardella, Michael Pahle, Wolf-Peter Schill
  • Diskussionspapiere 1845 / 2020

    Hours Risk and Wage Risk: Repercussions over the Life-Cycle

    We decompose permanent earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks we formulate a life-cycle model of consumption and labor supply. Both permanent wage and hours shocks are important to explain earnings risk, but wage shocks have greater relevance. ...

    2020| Robin Jessen, Johannes König
  • 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 been designed in practice in the OECD countries that currently have or historically had net wealth taxes. Inheritance taxes, which constitute an...

    28.11.2019| Sarah Perret, 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 large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The...

    25.10.2019| Daniel Waldenström, Research Institute of Industrial Economics (IFN), Stockholm
  • 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. Calculations ...

    28.03.2019| Stefan Bach, Hermann Buslei
  • 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 deficits. In particular, the negative response of the current account to exogenous tax reductions through a surge in the demand for imports is among the strongest ...

    2019| Mathias Klein, Ludger Linnemann
  • Externe Monographien

    Interactions between Bank Levies and Corporate Taxes: How Is the 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 ...

    Frankfurt a.M.: ESRB, 2019, 36 S.
    (Working Paper Series ; 103)
    | Franziska Bremus, Kirsten Schmidt, Lena Tonzer
  • Vierteljahrshefte zur Wirtschaftsforschung 2 / 2019

    The Green Transition: Public Policy, Finance, and the Role of the State

    Obwohl die Investitionen in erneuerbare Energietechnologien fast überall zunehmen, sind die Chancen die ehrgeizigen Emissions- und Klimaziele zu erreichen, wie sie im Pariser Abkommen vorgesehen sind, noch immer gering. Um den Übergang zu beschleunigen, müssen die politischen Entscheidungsträger einen Policy-Mix entwerfen und umsetzen, der nicht nur das Green Finance Volumen, sondern auch dessen Qualität ...

    2019| Francesco Lamperti, Mariana Mazzucato, Andrea Roventini, Gregor Semieniuk
  • Vierteljahrshefte zur Wirtschaftsforschung 2 / 2019

    Green Finance: The Macro Perspective: Editorial

    2019| Claudia Kemfert, Dorothea Schäfer, Willi Semmler, Aleksandar Zaklan
386 results, from 51
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