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Topic Taxes

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207 results, from 21
  • 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
  • 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
  • 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 Applied Micro Seminar

    How do Fuel Taxes Impact New Car Purchases? An Evaluation Using French Consumer-level Data

    08.12.2017| Pauline Givord, INSEE, Paris
  • Press Release

    Abolishing the final withholding tax leads to tax revenue losses and barely burdens high-income groups

    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 ...

  • Interview

    "Relief for the middle class through value-added tax cuts": Six questions for Stefan Bach

    Mr. Bach, to what extent could cutting the value-added tax rate relieve low- and middle-income earners? If you want to provide significant fiscal relief to lower and middle income groups, you should focus more on the valueadded tax and less on the income tax. The value-added tax puts the burden on consumption, and consumer spending accounts for a much higher proportion of lower incomes than higher ...

    02.08.2017| Stefan Bach
  • Economic Bulletin

    Income tax reform to relieve middle income households

    Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with high incomes would also benefit from this type of relief. The ten percent of the population with the highest income would have a relief of around 10.4 billion euros—over ...

    18.05.2017| Stefan Bach, Hermann Buslei
  • Interview

    "Little room for maneuver with tax relief in the medium term": five questions for Stefan Bach

    Mr. Bach, there is growing criticism that the middle income segments are suffering from a tax and social contribution burden that is too heavy. Does the middle class pay a disproportionately high amount of income tax? Actually, the middle class has a relatively low income tax burden. This is because we use the basic personal exemption to shield the subsistence level from taxation, and a range of deductions ...

    18.05.2017| Stefan Bach
  • Externe referierte Aufsätze

    Earnings Responses to Social Security Contributions

    This paper utilises the discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Economic incidence is identified by exploiting an increase of a regional earnings cap of health and long-term care insurance as a natural experiment. Based on administrative data, difference-in-differences models are estimated. I ...

    In: Labour Economics 49 (2017), S. 55-72 | Michael Neumann
  • DIW Economic Bulletin 31/32 / 2017

    Value-Added Tax Cuts Bring Greatest Relief to Lower and Middle Income Households

    If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11 billion euro for consumers. The reduced value-added tax rate of seven percent should only be cut for food ...

    2017| Stefan Bach, Niklas Isaak
207 results, from 21