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  • Refereed essays Web of Science

    Bias in Tax Progressivity Estimates

    Tax progressivity is central in public and political debates when questions of vertical equity are raised. Applied, structural research demands a simple way to capture it. A power function approximation delivers one parameter that captures the residual income elasticity - a summary measure of progressivity. This approximation is accurate, tractable, and interpretable, and hence immensely popular. The ...

    In: National Tax Journal 76 (2023), 2. S. 267-289 | Johannes König
  • SOEP Brown Bag Seminar

    Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers

    Wealth transfer taxes are important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. This is due to preferential tax treatments in many countries and sophisticated tax avoidance strategies by business owners. We analyze how business transfers react to...

    29.11.2023| Richard Winter, University of Mannheim
  • Event

    Global Tax Evasion: How large is the problem and what to do about it?

    Is global tax evasion falling or rising? Are new issues emerging, and if so, what are they? Have governments been effective in addressing tax evasion over the past 10 years? What has worked so far and what are some policies for the future? Gabriel Zucman, founding director of the EU Tax Observatory, and Sarah Godar will present key result from the inaugural Global Tax Evasion Report. The report...

    02.11.2023| Gabriel Zucman, Gerhard Schick, Christian Traxler, Charlotte Bartels, Sarah Godar
  • 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
  • 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
  • Refereed essays Web of Science

    Hours Risk and Wage Risk: Repercussions over the Life Cycle

    We decompose 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. For estimation, we use data on married American men from the Panel Study of Income Dynamics. Permanent wage shocks explain ...

    In: The Scandinavian Journal of Economics 125 (2023), 4, S. 956-996 | Robin Jessen, Johannes König
  • Refereed essays Web of Science

    The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports

    In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’ annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that ...

    In: International Tax and Public Finance (2024), im Ersch. [online first: 2024-01-11] | Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
  • Research Project

    Wealth policy instruments and wealth inequality

    Development of a dynamic framework to depict and compare the effects of wealth policy instruments in the short, medium, and long term. Among the examined instruments are a general wealth tax, a social inheritance, and a social dividend.

    Current Project| Macroeconomics, Forecasting and Economic Policy
  • 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
385 results, from 1
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