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DIW Weekly Report 11 / 2022
Although economic growth continued to be lukewarm in 2021, tax revenue increased significantly, even exceeding the pre-crisis level despite economic policy measures associated with revenue losses. During the 2008-2011 global financial crisis, tax revenue followed a different path: Its recovery lagged behind economic recovery, first reaching the pre-crisis level in 2011. In 2021, value-added tax (VAT) ...
2022| Kristina van Deuverden
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Refereed essays Web of Science
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule reflects non-welfarist value judgements ...
In:
Finanzarchiv
78 (2022), 3, S. 312-341
| Robin Jessen, Maria Metzing, Davud Rostam-Afschar
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
We develop a comprehensive life-cycle model of elder parent care and work to evaluate options that address pressing conflicts between pension and long-term care (LTC) policies. Many OECD countries react to challenges of demographic change by increasing LTC by family members (informal care) and raising retirement ages. This intensifies conflicts between paid employment and informal care provision....
25.11.2021| Björn Fischer
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SOEP Brown Bag Seminar
The Corona pandemic has had a decisive impact on the year 2020 and an unprecedented (negative) impact on society and the economy. At the core of this simulation study is therefore the question of how the Corona pandemic has affected income levels and social inequality in Germany, and to what extent automatic stabilizers of the social security system and additional financial...
10.02.2021| Maximilian Stockhausen, German Economic Institute - IW Köln
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
For the design of pension reform it is crucial to disentangle the employment effects related to the substitution and the income effect. In this paper we provide causal evidence about the importance of the income effect which in general has been assumed to be small or non-existent. We exploit a pension reform in Germany that raised pension benefits related to children. For...
03.02.2021| Sebastian Becker
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Externe Monographien
Starting in 2009, the German state of Saxony distributed sports club membership vouchers among all 33,000 third graders in the state. The policy's objective was to encourage them to develop a long-term habit of exercising. In 2018, we carried out a large register-based survey among several cohorts in Saxony and two neighboring states. Our difference-indifferences estimations show that, even after a ...
Bonn:
IZA,
2021,
64 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 14246)
| Jan Marcus, Thomas Siedler, Nicolas R. Ziebarth
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Refereed essays Web of Science
Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile compared with smaller entities. Conditional on jurisdiction size, policy choices are thus predicted to depend on the shape of a jurisdiction's firm size distribution, with more business-oriented policies being enacted if jurisdictions host large firms. The paper empirically tests this ...
In:
Canadian Journal of Economics
54 (2021), 2, S. 812-839
| Nadine Riedel, Martin Simmler
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Diskussionspapiere 1969 / 2021
We compute participation tax rates across the EU and find that work disincentives inherent in tax-benefit systems largely depend on household composition and the individual's earner role within the household. We then estimate participation elasticities using an IV group estimator that enables us to investigate the responsiveness of individuals to work incentives. We contribute to the literature on ...
2021| Charlotte Bartels, Cortnie Shupe
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DIW Weekly Report 49-52 / 2021
Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could focus on more effectively promoting home ownership, supplementary retirement provision, and other precautionary savings. However, a universal capital endowment could decrease wealth inequality much more rapidly and successfully. In this report, a universal capital endowment of up to 20,000 ...
2021| Stefan Bach
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Diskussionspapiere 1986 / 2021
The system of capital taxation consists of two instruments, namely a tax on profits and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade off prevails when each instrument is used individually. This is an application of the Tinbergen rule ...
2021| Marius Clemens, Werner Röger