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386 results, from 21
  • Diskussionspapiere 2040 / 2023

    The Heterogeneous Effects of Social Assistance and Unemployment Insurance: Evidence from a Life-Cycle Model of Family Labor Supply and Savings

    We empirically analyze the heterogeneous welfare effects of unemployment insurance and social assistance. We estimate a structural life-cycle model of singles' and married couples' labor supply and savings decisions. The model includes heterogeneity by age, education, wealth, sex and household composition. In aggregate, social assistance dominates unemployment insurance; however, the opposite holds ...

    2023| Peter Haan, Victoria Prowse
  • Refereed essays Web of Science

    Unilateral Tax Policy in the Open Economy

    This paper examines the effects of a unilateral reform of a redistributive tax-transfer system in an open economy. Compared to autarky, a tax increase leads to a smaller decline in aggregate income in the open economy, and it is also more effective at reducing income inequality, provided the tax rates are sufficiently low. Aggregating effects on income and income inequality using an Atkinson social ...

    In: Journal of International Economics 145 (2023), 103829, 22 S. | Miriam Kohl, Philipp M. Richter
  • Externe Monographien

    De-Fueling Externalities: Causal Effects of Fuel Taxation and Mediating Mechanisms for Reducing Climate and Pollution Costs

    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
  • Externe Monographien

    The Value of a Loss: The Impact of Restricting Tax Loss Transfers

    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
  • Refereed essays Web of Science

    From Negative to Positive Carbon Pricing in Mexico

    Over the course of a decade, Mexico transitioned from a peak of 1.8% of GDP given as fuel subsidies in 2008 to generating positive fuel tax revenues equivalent to 1.6% of its GDP in 2018. This paper analyzes Mexico's carbon pricing experience: the mechanisms that made fossil fuel subsidies such a large burden on public finances, the strategies followed in its five-year phase-out, and the institutional ...

    In: Economics of Energy and Environmental Policy 11 (2022), 2, S. 5-25 | Carlos Muñoz-Piña, Mariza Montes de Oca Leon, Marisol Rivera-Planter
  • Diskussionspapiere 2004 / 2022

    Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes

    This paper revives the question of whether a temporary VAT change is an adequate instrument for crisis stabilization. In empirical assessments, we find that durable goods consumption fluctuates strongly over the business cycle and that VAT rate changes affect durable goods in particular. Therefore, we build a dynamic stochastic general equilibrium (DSGE) model that is capable of addressing this major ...

    2022| Marius Clemens, Werner Röger
  • DIW Weekly Report 11 / 2022

    Tax Revenue: Swifter Recovery during the Coronavirus Pandemic than during the Global Financial Crisis

    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
  • Refereed essays Web of Science

    Optimal Taxation When the Tax Burden Matters

    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
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    Increasing employment and family care? A structural analysis of pension and long-term care policy reforms

    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
  • SOEP Brown Bag Seminar

    Who is affected by the crisis? Distributional consequences of the Corona pandemic

    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
386 results, from 21
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