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212 results, from 51
  • DIW Economic Bulletin 4/5 / 2016

    A Surge in Inheritances, yet Low Inheritance Tax Revenue: Seven Questions to Stefan Bach

  • DIW Economic Bulletin 4/5 / 2016

    Reviving Germany’s Wealth Tax Creates High Revenue Potential

    Compared to the rest of Europe, Germany exhibits an especially high concentration of wealth. According to estimates based on a microsimulation model, a German wealth tax could generate an estimated ten to 20 billion euros per year in revenue—even with high tax allowances—and slightly reduce the inequality of income distribution, as well. Collection costs would range from four to eight percent in relation ...

    2016| Stefan Bach, Andreas Thiemann
  • DIW Economic Bulletin 4/5 / 2016

    The Wealth Tax Reduces Income Inequality: Seven Questions to Stefan Bach

  • Diskussionspapiere 1568 / 2016

    Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany

    In 2013, around 121 billion US-Dollar were spend worldwide to promote the investment into renewable energy sources. The most prominent support scheme employed is a feed-in tariff, which guarantees a fixed price for electricity produced by renewable energies sources, usually for around 15 years after the installation of the plant. We study the incidence of wind turbine subsidies, due to a feed-in tariff ...

    2016| Peter Haan, Martin Simmler
  • Research Project

    Labour market responses to taxes: a structural approach

    Completed Project| Public Economics
  • Externe Monographien

    Fiscal Federalism and Tax Enforcement

    In many countries organized as federations, fiscal-equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize marginal tax revenue before redistribution. Aside from this internalized revenue, referred to as the marginal tax-back rate, the remainder is redistributed. We investigate ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2015, 67 S.
    (Discussion Paper / School of Business & Economics ; 2015,15)
    | Timm Bönke, Beate Jochimsen, Carsten Schröder
  • DIW Economic Bulletin 7 / 2015

    Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden

    After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions. In 2012 and 2013, over half of all transfers of five million ...

    2015| Stefan Bach
  • DIW Economic Bulletin 7 / 2015

    Inheritance Tax Privileges Must Be Restricted for Ownership Transfers of Large Corporations: Seven Questions to Stefan Bach

  • Diskussionspapiere 1469 / 2015

    Distributional and Behavioral Effects of the Gender Wage Gap

    The gender wage gap is a persistent labor market phenomenon. Most research focuses on the determinants of these wage differences. We contribute to this literature by exploring a different research question: if wages of women are systematically lower than male wages, what are the distributional consequences (disposable income) and what are the labor market effects (labor supply) of the wage gap? We ...

    2015| Patricia Gallego-Granados, Johannes Geyer
  • Externe referierte Aufsätze

    Do Parties Matter? Estimating the Effect of Political Power in Multi-Party Systems

    When there are more than two parties, policy outcomes are typically the result of a bargaining process. We investigate whether changes in political power for various parties have an effect on tax policies. We use an instrumental variable approach where close elections provide the exogenous variation in our variable of interest: voting power. In order to isolate close elections in a proportional election ...

    In: European Economic Review 80 (2015), S. 310-328 | Ronny Freier, Christian Odendahl
212 results, from 51