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317 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

2018| Maria Metzing
DIW Weekly Report 42 / 2018

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

2018| Lukas Menkhoff, Jakob Miethe
Externe referierte Aufsätze

Capital Taxation and Government Debt Policy with Public Discounting

This paper characterizes capital taxation and public debt policy in a quantitative macroeconomic model with an impatient government and uncertainty. The government has access to linear taxes on capital and labor, and to non-state-contingent bonds. ..

In: Journal of Economic Dynamics & Control 85 (2017), S. 1-20 | Malte Rieth
Externe referierte Aufsätze

Steuerliche Forschungsförderung: Geringe Lenkungswirkung und hohe Kosten

In: Ifo-Schnelldienst 72 (2019), 9, S. 9-12 | Heike Belitz
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

28.03.2019| Stefan Bach, Hermann Buslei
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 ...

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

1994| Stefan Bach, Michael Kohlhaas, Barbara Praetorius
Diskussionspapiere 1751 / 2018

Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?

The use of video recordings in experimental economics has become increasingly popular. However, little attention is paid to how this might affect the composition of the participating subjects and the intended treatment effect. We make a first attempt

2018| Tim Lohse, Salmai Qari
Externe referierte Aufsätze

On the Emissions–Inequality and Emissions–Welfare Trade-Offs in Energy Taxation: Evidence on the German Car Fuels Tax

By using estimates from a Demographically-Scaled Quadratic Almost Ideal Demand System (DQUAIDS), we investigate how the German car fuels tax changes the private households’ CO2 emissions, living standards, and post-tax income distribution. Our ...

In: Resource and Energy Economics 44 (2016), S. 206-233 | Dragana Nikodinoska, Carsten Schröder
SOEPpapers 953 / 2017

Optimal Taxation under Different Concepts of Justness

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for

2017| Robin Jessen, Maria Metzing, Davud Rostam-Afschar
317 results, from 1