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Externe referierte Aufsätze

Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?

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 ...

In: International Tax and Public Finance (2022), im Ersch. [online first: 2022-01-07] | Charlotte Bartels, Cortnie Shupe
Externe referierte Aufsätze

The EU Sustainable Finance Taxonomy and Its Contribution to Climate Neutrality

The EU Taxonomy is the first standardised and comprehensive classification system for sustainable economic activities. It covers activities responsible for up to 80% of EU greenhouse gas emissions and may play an important role in channelling investments into low-carbon technologies by helping investors to make informed decisions. However, especially in transition sectors much depends on the stringency ...

In: Journal of Sustainable Finance & Investment (2021), im Ersch. [online first: 2021-12-08] | Franziska Schütze, Jan Stede
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
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
Cluster-Seminar Öffentliche Finanzen und Lebenslagen

Responses to unexpected and permanent changes in pension income

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
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
DIW Weekly Report 49-52 / 2021

Universal Capital Endowment and Wealth Taxes Could Reduce Wealth Inequality

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
Externe referierte Aufsätze

Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice

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
352 results, from 1
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