Search

clear
326 results, from 1
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
Monographien

Interactions between Bank Levies and Corporate Taxes: How Is the Bank Leverage Affected?

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes funding through debt more attractive. In this paper, we explore how regulatory levies affect bank capital structure, depending on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis yields three main results: The introduction ...

Frankfurt a.M.: ESRB, 2019, 36 S.
(Working Paper Series ; 103)
| Franziska Bremus, Kirsten Schmidt, Lena Tonzer
Economic Bulletin 7 / 1994

Ecological Tax Reform even if Germany Has to Go It Alone

The need to realise sustainable economic development, which preserves the basis for human existence, is now widely recognised. Natural resources must be used more economically and the burden on the environment eased. The traditional instruments of environmental policy, in particular the use of regulatory law dominant in Germany, are inadequate for this purpose and induce economic costs which are unnecessarily ...

1994| Stefan Bach, Michael Kohlhaas, Barbara Praetorius
Externe referierte Aufsätze

Tax Evasion in New Disguise? Examining Tax Havens' International Bank Deposits

Recent efforts to reduce international tax evasion focus on information exchange with tax havens. Using bilateral bank data for 1397 countrypairs in a balanced quarterly panel from 2003:I to 2017:IV, we first show that information-on-request treaties with tax havens reduce bank deposits in tax havens by 27.5%. Second, also deposits from tax havens in high tax countries decline after such treaties are ...

In: Journal of Public Economics 176 (2019), S. 53-78 | Lukas Menkhoff, Jakob Miethe
DIW Applied Micro Seminar

Optimal Benefit-Based Corporate Income Tax

Abstract:   I derive an optimal benefit-based corporate tax rate formula as a function of the public input elasticity of profits and the (net of) tax elasticity of profits. I argue that the existence of the corporate income tax should be justified by the benefit-based view of taxation: firms should pay tax according to the benefits they receive from the use of the public input. I argue that...

28.02.2020| Simon Naitram, University of the West Indies, Cave Hill
Externe referierte Aufsätze

Us State Cigarette Tax Increases and Smoke‐Free Legislation in Relation to Cigarette Expenditure across Household Socio‐Economic Circumstances: A Quasi‐Experimental Study

Background and Aims: While research has focused on outcomes of tobacco control policies, less is known about the mechanisms by which policies may affect tobacco use. We estimated the associations of changes in cigarette taxes and smoke‐free legislation with (1) any household cigarette expenditure and (2) the level of household expenditure on cigarettes, as well as (3) tested interactions with socio‐economic ...

In: Addiction 114 (2018), 4, S. 721-729 | Summer Sherburne Hawkins, Melissa Kull, Christopher F. Baum
Weekly Report

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

by Stefan Bach, Hermann Buslei, Michelle Harnisch and Niklas Isaak 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 ...

28.03.2019| Stefan Bach, Hermann Buslei
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
Diskussionspapiere 1845 / 2020

Hours Risk and Wage Risk: Repercussions over the Life-Cycle

We decompose permanent earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks we formulate a life-cycle model of consumption and labor supply. Both permanent wage and hours shocks are important to explain earnings risk, but wage shocks have greater relevance. ...

2020| Robin Jessen, Johannes König
326 results, from 1