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213 results, from 1
  • Infographic

    Higher fossil fuel prices and a climate dividend: burdens on and relief of households

    06.06.2023
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    The Gender (Tax) Gap in Parental Transfers. Evidence from administrative inheritance and gift tax data.

    This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax exempted. To investigate gendered parental...

    31.05.2023| Daria Tisch, Max Planck Institute for the Study of Societies
  • Research Project

    GETTSIM – Contributions to an Open Source Tax- and Transfers Simulator

    This project serves to further develop the open source software GETTSIM. GETTSIM is a simulation model written in the programming language Python, which can depict the German tax and transfer system. The software offers a multitude of applications in research and teaching. It is developed in cooperation with the IZA (Institute of Labor Economics) as well as other German research institutes and...

    Current Project| Public Economics
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    Do Business Tax Rates Affect Real Investment?

    Policymakers widely use tax-based incentives to spur investment and stimulate economic growth. Tax policy has been at the center of emergency measures during the Covid-19 pandemic, and it is now as countries face a significant deterioration in public finances. Yet, empirical tax research is still in disagreement on how taxes affect business investment. We investigate the effect of local business...

    15.02.2023| Charlotte Bartels
  • Research Project

    The role of inherited wealth for wealth inequality in Germany

    In this project, a top-corrected wealth distribution is estimated on the basis of the inheritance tax statistics and the SOEP. We analyze the concentration of wealth, the portfolios of the wealthy, the importance of inherited wealth, the gender inheritance gap and the gender wealth gap as well as reactions to inheritance taxation.

    Current Project| Public Economics, German Socio-Economic Panel study
  • Refereed essays Web of Science

    Sin Taxes and Self-Control

    According to theory, "sin taxes" are welfare improving if consumers with low self-control respond at least as much to the tax as consumers with high self-control. We investigate empirically if demand response to soft drink and fat tax variations in Denmark depends on consumers' self-control. We use a unique home-scan panel that includes a survey measure of self-control. When taxes increase, consumers ...

    In: American Economic Journal: Economic Policy 15 (2023), 3, S. 1-34 | Renke Schmacker, Sinne Smed
  • 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
  • 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
  • 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
  • Refereed essays Web of Science

    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
213 results, from 1
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