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531 Ergebnisse, ab 1
  • Referierte Aufsätze 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
  • Forschungsprojekt

    GETTSIM – Beiträge zu einem Open Source Steuer-und Transfermodell

    Dieses Projekt dient der Weiterentwicklung der Open Source Software GETTSIM . GETTSIM ist ein in der Programmiersprache Python geschriebenes Simulationsmodell, welches das Deutsche Steuer – und Transfersystem abbilden kann. Die Software bietet in Forschung sowie Lehre viele verschiedene Anwendungsmöglichkeiten und wird in Kooperation mit dem IZA (Institut zur Zukunft der Arbeit) sowie weiteren...

    Aktuelles Projekt| Staat
  • Forschungsprojekt

    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...

    Aktuelles Projekt| Staat
  • DIW Berlin - Politikberatung kompakt 193 / 2023

    Zeitlicher Rahmen für die weitere Rückführung des Solidaritätszuschlags 1995: Endbericht; Forschungsprojekt im Auftrag des Bundesministeriums der Finanzen (fe3/19)

    2023| Kristina van Deuverden, Joachim Ragnitz, Stefan Bach, Stefanie Gäbler, Remo Nitschke
  • 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
  • Externe Monographien

    The Value of a Loss: The Impact of Restricting Tax Loss Transfers

    We study the economic consequences of anti-loss trafficking rules, which disallow theuse of loss carry-forwards as tax shield after a substantial ownership change. We usestaggered changes to anti-loss trafficking rules in the EU27 Member States, Norwayand United Kingdom from 1998 to 2019 and find that limiting the transfer of tax lossesreduces the number of M&As by 18%. The impairment is driven by ...

    SSRN, 2023, 56 S.
    (TRR 266 Accounting for Transparency Working Paper Series ; 128)
    | Theresa Bührle, Elisa Casi, Barbara Stage, Johannes Voget
  • Referierte Aufsätze Web of Science

    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 ...

    In: American Economic Journal: Macroeconomics (2024), im Ersch. | Peter Haan, Victoria Prowse
  • Infografik

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

    06.06.2023
  • 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
  • Nicht-referierte Aufsätze

    Kindergeld oder Kinderfreibetrag? Ein steuer- und familienpolitischer Evergreen

    In: Wirtschaftsdienst 104 (2024), 2, S. 70-71 | Stefan Bach
531 Ergebnisse, ab 1
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