-
Refereed essays Web of Science
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
-
Refereed essays Web of Science
While in January 2012, Denmark increased the long-standing tax on sugary soft drinks, the tax was cut byhalf in July 2013 and then completely repealed in January 2014. In this study, we examine whetherincreases and cuts of the soft drink tax lead to similar over- or under-shifting to prices and to similardemand responses. We use longitudinal scanner data of 1,282 Danish households to estimate within-product ...
In:
Economics and Human Biology
37 (2020), 100864, 10 S.
| Renke Schmacker, Sinne Smed
-
Berlin Lunchtime Meeting
Sarah Perret, OECD, will present findings from a recent report on The Role and Design of Net Wealth Taxes in the OECD. The presentation will give an overview of the cases for and against net wealth taxes, as well as describe how wealth taxes have been designed in practice in the OECD countries that currently have or historically had net wealth taxes. Inheritance taxes, which constitute an...
28.11.2019| Sarah Perret, Stefan Bach
-
DIW Applied Micro Seminar
Abstract: We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The...
25.10.2019| Daniel Waldenström, Research Institute of Industrial Economics (IFN), Stockholm
-
Weekly Report
by Stefan Bach, Hermann Buslei, Michelle Harnisch and Niklas Isaak
The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates—especially on gasoline and diesel. Today, the ecological tax hikes yield an annual revenue of around 20 billion euros or 0.6 percent of GDP. The money is used to finance a higher federal grant to the public pension scheme. Calculations ...
28.03.2019| Stefan Bach, Hermann Buslei
-
Refereed essays Web of Science
Based on a dynamic life cycle model, this study analyzes health-related risks of consumption and old-age poverty. The model allows for health effects on employment risks, on productivity, on longevity, the correlation between health risks, productivity and preferences, and the financial incentives of the German public insurance schemes. The estimation uses data on male employees and an extended expectation-maximization ...
In:
Journal of Health Economics
65 (2019), S. 227-245
| Daniel Kemptner
-
DIW Weekly Report 46/47/48 / 2019
The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the tax-to-GDP ratio has remained between 22 and 24 percent of GDP most of the time. West Germany’s economic ...
2019| Stefan Bach
-
DIW Weekly Report 13 / 2019
The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates—especially on gasoline and diesel. Today, the ecological tax hikes yield an annual revenue of around 20 billion euros or 0.6 percent of GDP. The money is used to finance a higher federal grant to the public pension scheme. Calculations based on a pension simulation model show that the contribution rate ...
2019| Stefan Bach, Hermann Buslei, Michelle Harnisch, Niklas Isaak
-
Press Release
In important areas such as tax policy, education, and energy, the future grand coalition must be considerably more ambitious – The need for reform in Germany is not being addressed sufficiently
Germany’s next government will most likely once again be a grand coalition. However, the results of the preliminary coalition talks between the Union parties and the SPD, which serve as a basis ...
31.01.2018
-
Diskussionspapiere 1767 / 2018
Die „Erzbergerschen Steuer- und Finanzreformen“ 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand– die Grundstrukturen des Steuersystems und der Steuerrechtsordnung sowie der zentralistische kooperative Finanzföderalismus. Das NS-Regime konsolidierte die Reformen und erhöhte ...
2018| Stefan Bach