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386 results, from 21
  • Refereed essays Web of Science

    Bias in Tax Progressivity Estimates

    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
  • Diskussionspapiere 2039 / 2023

    VAT Pass-Through and Competition: Evidence from the Greek Islands

    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
  • Refereed essays Web of Science

    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 30 (2023), S. 167–214 | Charlotte Bartels, Cortnie Shupe
  • 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
  • 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
  • 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
  • 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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