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
Externe referierte Aufsätze
Based on a dynamic life cycle model, this study analyzes health-related risks of consumption and old-age poverty. The model allows for health effects on employment risks, on productivity, on longevity, the correlation between health risks, productivity and preferences, and the financial incentives of the German public insurance schemes. The estimation uses data on male employees and an extended expectation-maximization ...
Journal of Health Economics
65 (2019), S. 227-245
| Daniel Kemptner
DIW Weekly Report 13 / 2019
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 based on a pension simulation model show that the contribution rate ...
2019| Stefan Bach, Hermann Buslei, Michelle Harnisch, Niklas Isaak
DIW Weekly Report 46/47/48 / 2019
The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the tax-to-GDP ratio has remained between 22 and 24 percent of GDP most of the time. West Germany’s economic ...
2019| Stefan Bach
In important areas such as tax policy, education, and energy, the future grand coalition must be considerably more ambitious – The need for reform in Germany is not being addressed sufficiently
Germany’s next government will most likely once again be a grand coalition. However, the results of the preliminary coalition talks between the Union parties and the SPD, which serve as a basis ...
Diskussionspapiere 1767 / 2018
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
Diskussionspapiere 1751 / 2018
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
Externe referierte Aufsätze
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 ...
51 (2018), S. 25-37
| Timm Bönke, Daniel Kemptner, Holger Lüthen
DIW Applied Micro Seminar
08.12.2017| Pauline Givord, INSEE, Paris
Small revenue and distribution effects – Overall, slight tax revenue losses due to a period of low interest rates – Raising the final withholding tax rate to over 25 percent would result in moderate additional revenue
Abolishing the final flat-rate 25 percent withholding tax on unearned income makes sense neither from a fiscal nor a distribution point of view as long as interest rates ...