Topic Taxes

clear
334 results, from 21
Vierteljahrshefte zur Wirtschaftsforschung 2 / 2019

The Green Transition: Public Policy, Finance, and the Role of the State

Obwohl die Investitionen in erneuerbare Energietechnologien fast überall zunehmen, sind die Chancen die ehrgeizigen Emissions- und Klimaziele zu erreichen, wie sie im Pariser Abkommen vorgesehen sind, noch immer gering. Um den Übergang zu beschleunigen, müssen die politischen Entscheidungsträger einen Policy-Mix entwerfen und umsetzen, der nicht nur das Green Finance Volumen, sondern auch dessen Qualität ...

2019| Francesco Lamperti, Mariana Mazzucato, Andrea Roventini, Gregor Semieniuk
Diskussionspapiere 1821 / 2019

Tax and Spending Shocks in the Open Economy: Are the Deficits Twins?

We present evidence on the open economy consequences of US fiscal policy shocks identified through proxy-instrumental variables. Tax shocks and government spending shocks that raise the government budget deficit lead to persistent current account deficits. In particular, the negative response of the current account to exogenous tax reductions through a surge in the demand for imports is among the strongest ...

2019| Mathias Klein, Ludger Linnemann
DIW Weekly Report 13 / 2019

Ecological Tax Revenue Still Yields Lower Pension Contributions and Higher Pensions Today

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
Dossiers

Germany

DIW Berlin has a long tradition of conducting research beyond core economic topics and covering important issues regarding Germany’s society and its social structures. Here you can find the institute’s English-language publications covering a wide range of topics such as the country’s education system, social mobility, and gender issues.

24.07.2020
Interview

Jakob Miethe interviewed on Deutsche Welle English on the effect of international information exchange

In recent years, the global community has promoted several initiatives aimed at breaking bank secrecy in tax havens. Such treaties for the exchange of information among tax offices can be effective. A treaty between country A and tax haven B reduces deposits from A in banks of B by approximately 30 percent. However, the analysis shows that tax evaders react to such treaties not by becoming honest taxpayers ...

19.10.2018| Jakob Miethe
Weekly Report

International treaties insufficiently curb global tax evasion

In recent years, the global community has promoted several initiatives aimed at breaking bank secrecy in tax havens. Such treaties for the exchange of information among tax offices can be effective. A treaty between country A and tax haven B reduces deposits from A in banks of B by approximately 30 percent. However, the analysis shows that tax evaders react to such treaties not by becoming honest taxpayers ...

17.10.2018| Lukas Menkhoff, Jakob Miethe
Press Release

Low tax burden for passenger cars in Germany; reform of vehicle and fuel taxation needed

In a systematic European comparison of taxes and duties on passenger cars, Germany is in the lower third – Taxes on passenger cars neither raise enough revenue nor provide sufficient incentives for less polluting passenger car traffic. Germany needs to reform its passenger car and fuel taxation and make a gradual increase in the diesel tax a priority. This is the conclusion reached by Uwe Kunert, ...

08.08.2018
DIW Applied Micro Seminar

The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

16.02.2018| Martin Halla, Johannes Kepler University Linz
Press Release

The new grand coalition’s work program: DIW Berlin says there is still much to improve

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
SOEPpapers 1002 / 2018

Do Justice Perceptions Support the Concept of Equal Sacrifice? Evidence from Germany

The ability-to-pay approach assesses taxes paid as a sacrifice by the taxpayers. This raises the question of how to define and how to measure it: in absolute, relative, or marginal terms? U.S. respondents prefer a tax schedule that is either a pure (absolute) Equal Sacrifice or a mixture of Equal Sacrifice and Utilitarianism [Weinzierl, 2014]. To determine whether Germans prefer absolute, relative, ...

2018| Maria Metzing
334 results, from 21