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386 results, from 41
  • Diskussionspapiere 1986 / 2021

    Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation

    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
  • Research Project

    Integrated tax and transfer system

    In this study, we analyze a reform to better balance income taxation, social contributions and means-tested social benefits. In order to relieve low-wage earners and middle classes, the employee contributions to social security are to be integrated into the personal income tax and the top income tax rates are to be increased. In addition, families with low and middle income are to be relieved and...

    Completed Project| Public Economics
  • DIW Applied Micro Seminar

    Optimal Benefit-Based Corporate Income Tax

    Abstract:   I derive an optimal benefit-based corporate tax rate formula as a function of the public input elasticity of profits and the (net of) tax elasticity of profits. I argue that the existence of the corporate income tax should be justified by the benefit-based view of taxation: firms should pay tax according to the benefits they receive from the use of the public input. I argue that...

    28.02.2020| Simon Naitram, University of the West Indies, Cave Hill
  • DIW Weekly Report 41/42 / 2020

    Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount

    Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...

    2020| Stefan Bach, Björn Fischer, Peter Haan, Katharina Wrohlich
  • DIW Weekly Report 43/44/45 / 2020

    The Storm-Impervious Financial Sector: Offshore Services Likely Booked Abroad

    The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry actually physically operates on OFCs or if it artificially books services from other countries. Using a new ...

    2020| Jakob Miethe
  • Diskussionspapiere 1881 / 2020

    Sin Taxes and Self-Control

    “Sin taxes” are high on the political agenda in the global fight against obesity. Ac- cording to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of ex- ternalities. In this paper, we investigate if consumers with low and high self-control react differently to sin tax variation. For identification, ...

    2020| Renke Schmacker, Sinne Smed
  • Refereed essays Web of Science

    Local Fiscal Policies and Their Impact on the Number and Spatial Distribution of New Firms

    We examine the effect of local business taxation and local public good and service (PIGS) provision on the number and spatial distribution of new firms. Testing ground is Germany and we rely on the universe of firm foundations between 1998 and 2006. Methodologically, we estimate fixed effects poisson models coupled with a control function approach. The results suggest that a 1%-decrease in the business ...

    In: Regional Science & Urban Economics 83 (2020), 103525, 21 S. | Nadine Riedel, Martin Simmler, Christian Wittrock
  • Externe Monographien

    How Effective Are Bank Levies in Reducing Leverage Given the Debt Bias of Corporate Income Taxation?

    To finance resolution funds, the regulatory toolkit has been expanded in many countries by bank levies. In addition, these levies are often designed to reduce incentives for banks to rely excessively on wholesale funding resulting in high leverage ratios. At the same time, corporate income taxation biases banks’ capital structure towards debt financing in light of the deductibility of interest on debt. ...

    Vienna: SUERF, 2020, 6 S.
    (SUERF Policy Briefs ; 21/2020)
    | Franziska Bremus, Kirsten Schmidt, Lena Tonzer
  • DIW Weekly Report 35 / 2020

    Bank Levies Can Make Bank Balance Sheets More Resilient, but High Corporate Tax Rates Dampen the Effect

    Following the global financial crisis of 2008/2009, many European countries introduced bank levies to enable financial institutions to share in the costs of future banking crises via resolution and restructuring funds. Simultaneously, bank levies can set an incentive for banks to reduce their leverage, thereby achieving a more stable capital structure. Using information from banks’ balance sheets, ...

    2020| Franziska Bremus, Lena Tonzer
  • Refereed essays Web of Science

    Do Benefits from Dynamic Tariffing Rise? Welfare Effects of Real-Time Retail Pricing Under Carbon Taxation and Variable Renewable Electricity Supply

    We analyze the gross welfare gains from real-time retail pricing in electricity markets where carbon taxation induces investment in variable renewable technologies. Applying a stylized numerical electricity market model, we find a U-shaped association between carbon taxation and gross welfare gains. The benefits of introducing real-time pricing can accordingly be relatively low at relatively high carbon ...

    In: Environmental & Resource Economics 75 (2020), S. 183-213 | Christian Gambardella, Michael Pahle, Wolf-Peter Schill
386 results, from 41
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