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This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics ...
In:
Business Research
4 (2011), 1, 32-46
| Henriette Houben, Ralf Maiterth
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The United States is often considered to be more free-wheeling and mobile than Germany; however, previous cross-national studies of income mobility find the opposite is true. This paper investigates these surprising results and finds that they are confirmed when income mobility is measured by changes in the positions of individuals in the income distribution — members of former West German households ...
In:
Proceedings of the Fourth International Conference of German Socio-Economic Panel Study Users. Vierteljahrshefte zur Wirtschaftsforschung
70 (2001), 1, 59-65
| Andrew J. Houtenville
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Research in the USA provides evidence that neighbourhood conditions affect intergenerational mobility. However, what remains unclear is the extent to which the US context is unique in producing this influence. To examine this question, the present study directly compares neighbourhood effects on intergenerational mobility in the USA versus those in Germany – a country whose housing market and social ...
In:
Urban Studies
56 (2019), 2, 434-451
| Junia Howell
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Starting from December 2012, insurers in the European Union were prohibited from charging gender-discriminatory prices. We examine the effect of this unisex mandate on risk segmentation in the German health insurance market. While gender used to be a pricing factor in Germany’s private health insurance (PHI) sector, it was never used as a pricing factor in the social health insurance (SHI) sector. ...
In:
Health Economics
29 (2020), 1, 3-17
| Shan Huang, Martin Salm
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Experimental asset markets with a constant fundamental value ($$\mathrm {\textsc {fv}}$$FV) have grown in importance in recent years. A methodological examination of the robustness of experimental results in such a setting which has been shown to produce bubbles, however, is lacking. In a laboratory experiment with 280 subjects, we investigate whether specific design features are sufficient to influence ...
In:
Journal of the Economic Science Association
5 (2019), 2, 197-209
| Christoph Huber, Parampreet C. Bindra, Daniel Kleinlercher
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Syracuse:
Syracuse University, Maxwell School,
2001,
(Luxembourg Income Study Working Paper No. 279)
| Evelyne Huber, John D. Stephens, David Bradley, Stephanie Moller, Francois Nielsen
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This study examines the effect of substantial changes in parental leave regulations on the non-cognitive development of children aged between 0 and 3 years. I exploit a large and unanticipated parental leave reform in Germany as a natural experiment. Since the first of January 2007, the replacement of a means-tested by an earnings-related system led to a gain in benefits for wealthier families whereas ...
In:
Review of Economics of the Household
17 (2019), 1, 89-119
| Katrin Huber
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Lending cuts by banks directly affect the firms borrowing from them, but also indirectly depress economic activity in the regions in which they operate. This paper moves beyond firm-level studies by estimating the effects of an exogenous lending cut by a large German bank on firms and counties. I construct an instrument for regional exposure to the lending cut based on a historic, postwar breakup of ...
In:
American Economic Review
108 (2018), 3, 868-898
| Kilian Huber
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A large literature suggests that growing international trade is among the drivers of rising labor earnings inequality within countries. We contribute to this literature by studying the distributional effects of Germany’s trade integration with China and Eastern Europe. We provide evidence that the trade shock explains 5–18% of the rise in earnings inequality between individual workers. However, when ...
In:
European Economic Review
111 (2019), January 2019, 305-335
| Katrin Huber, Erwin Winkler
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Bonn:
Institute for the Study of Labor (IZA),
2006,
(IZA DP No. 2241)
| Dominik Hübler, Olaf Hübler