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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...
31.05.2023| Daria Tisch, Max Planck Institute for the Study of Societies
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Research Project
This project serves to further develop the open source software GETTSIM. GETTSIM is a simulation model written in the programming language Python, which can depict the German tax and transfer system. The software offers a multitude of applications in research and teaching. It is developed in cooperation with the IZA (Institute of Labor Economics) as well as other German research institutes and...
Current Project| Public Economics
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
Policymakers widely use tax-based incentives to spur investment and stimulate economic growth. Tax policy has been at the center of emergency measures during the Covid-19 pandemic, and it is now as countries face a significant deterioration in public finances. Yet, empirical tax research is still in disagreement on how taxes affect business investment. We investigate the effect of local business...
15.02.2023| Charlotte Bartels
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Research Project
Development of a dynamic framework to depict and compare the effects of wealth policy instruments in the short, medium, and long term. Among the examined instruments are a general wealth tax, a social inheritance, and a social dividend.
Completed Project| Macroeconomics, Forecasting and Economic Policy
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Research Project
In this project, a top-corrected wealth distribution is estimated on the basis of the inheritance tax statistics and the SOEP. We analyze the concentration of wealth, the portfolios of the wealthy, the importance of inherited wealth, the gender inheritance gap and the gender wealth gap as well as reactions to inheritance taxation.
Current Project| Public Economics, German Socio-Economic Panel study
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Externe Monographien
This paper provides the most comprehensive assessment of how fuel taxation reduces climate and pollution externalities with a quasi-experimental evaluation of the world’s largest environmental tax reform. Leveraging multiple causal inference methods, we compare carbon and air pollutant emissions of the actual and counterfactual German transport sector following the 1999 eco-tax reform and demonstrate ...
München:
CESifo,
2023,
37 S.
(CESifo Working Papers ; 10508)
| Pier Basaglia, Sophie M. Behr, Moritz A. Drupp
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Externe Monographien
We study the economic consequences of anti-loss trafficking rules, which disallow theuse of loss carry-forwards as tax shield after a substantial ownership change. We usestaggered changes to anti-loss trafficking rules in the EU27 Member States, Norwayand United Kingdom from 1998 to 2019 and find that limiting the transfer of tax lossesreduces the number of M&As by 18%. The impairment is driven by ...
SSRN,
2023,
56 S.
(TRR 266 Accounting for Transparency Working Paper Series ; 128)
| Theresa Bührle, Elisa Casi, Barbara Stage, Johannes Voget
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Diskussionspapiere 2041 / 2023
This paper provides a comprehensive evaluation of the world’s largest environmental tax reform. We compare carbon and air pollutant emissions of the German transport sector and synthetic counterfactuals following the 1999 eco-tax reform, and find average re- ductions in external damages of around 80 billion Euros. We further show that the eco-tax induced low-carbon innovation and document much stronger ...
2023| Pier Basaglia, Sophie M. Behr, Moritz A. Drupp
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Refereed essays Web of Science
Tax progressivity is central in public and political debates when questions of vertical equity are raised. Applied, structural research demands a simple way to capture it. A power function approximation delivers one parameter that captures the residual income elasticity - a summary measure of progressivity. This approximation is accurate, tractable, and interpretable, and hence immensely popular. The ...
In:
National Tax Journal
76 (2023), 2. S. 267-289
| Johannes König
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Diskussionspapiere 2039 / 2023
We examine how competition affects VAT pass-through in isolated oligopolistic markets as defined by the Greek islands. Using daily gasoline prices and a difference-in-differences methodology, we investigate how changes in VAT rates are passed through to consumers in islands with different market structure. We show that pass-through increases with competition, going from 50% in monopoly to around 80% ...
2023| Lydia Dimitrakopoulou, Christos Genakos, Themistoklis Kampouris, Stella Papadokonstantaki