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178 Ergebnisse, ab 101
  • DIW Weekly Report 46/47/48 / 2019

    100 Years of the Modern German Tax System: Foundation, Reforms, and Challenges

    The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the tax-to-GDP ratio has remained between 22 and 24 percent of GDP most of the time. West Germany’s economic ...

    2019| Stefan Bach
  • Infografik

    Seit den 1050er Jahre Sozialabgabenquote nahezu verdoppelt

    19.11.2019
  • Diskussionspapiere 1716 / 2017

    Insurance, Redistribution, and the Inequality of Lifetime Income

    In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing lifetime earnings between individuals with different skill endowments and by providing individuals with insurance against lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and-transfer system offsets around half of the inequality ...

    2017| Peter Haan, Daniel Kemptner, Victoria Prowse
  • Diskussionspapiere 1698 / 2017

    The Rising Longevity Gap by Lifetime Earnings: Distributional Implications for the Pension System

    This study uses German social security records to provide novel evidence about the heterogeneity in life expectancy by lifetime earnings and, additionally, documents the distributional implications of this earnings-related heterogeneity. We find a strong association between lifetime earnings and life expectancy at age 65 and show that the longevity gap is increasing across cohorts. For West German ...

    2017| Peter Haan, Daniel Kemptner, Holger Lüthen
  • DIW Economic Bulletin 42/43 / 2015

    Large and Lasting Regional Disparities in Municipal Investments

    The regional dispersion of local public investment in Germany is very uneven. Even a comparison between the states shows considerable differences in gross investment. Municipalities in Bavaria currently invest more than three times as much per capita as those in Mecklenburg-Western Pomerania. There are even greater differences between districts and independent cities, both nationwide and within the ...

    2015| Felix Arnold, Ronny Freier, René Geissler, Philipp Schrauth
  • DIW Wochenbericht 43 / 2015

    Große regionale Disparitäten bei den kommunalen Investitionen

    Die kommunalen Investitionen sind in Deutschland regional sehr ungleich verteilt. Schon der Vergleich zwischen den Flächenländern zeigt deutliche Unterschiede bei den Bruttoinvestitionen. So gaben die Kommunen Bayerns im Jahr 2013 mehr als drei Mal so viel pro Einwohner für Investitionen aus als beispielsweise die Kommunen in Mecklenburg-Vorpommern. Ein Blick auf die Kreise und kreisfreien Städte zeigt ...

    2015| Felix Arnold, Ronny Freier, René Geissler, Philipp Schrauth
  • Referierte Aufsätze Web of Science

    The Perfect Finance Minister: Whom to Appoint as Finance Minister to Balance the Budget

    The role and influence of the finance minister within the cabinet are discussed with increasing prominence in the theoretical literature on the political economy of budget deficits. It is generally assumed that the spending ministers can enhance their reputation purely with new or more extensive expenditure programs, whereas it is the sole interest of the finance minister to balance the budget. Using ...

    In: European Journal of Political Economy 34 (2014), S. 390-408 | Beate R. Jochimsen, Sebastian Thomasius
  • DIW Roundup 19 / 2014

    Wer trägt die ökonomische Last von Sozialversicherungsbeiträgen?

    Über die Differenzierung von Sozialversicherungsbeiträgen in Arbeitgeber- und Arbeitnehmerbeiträge gibt es in Deutschland immer wieder Diskussionen, welche in den letzten Jahren sogar zu einer Aufweichung des Prinzips einer paritätischen Aufteilung geführt haben. Den meisten ökonomischen Theorien zufolge sollte diese formelle Aufteilung der Beitragslast allerdings keine Rolle spielen. Empirische Studien ...

    2014| Michael Neumann
  • Referierte Aufsätze Web of Science

    Future Public Pensions and Changing Employment Patterns across Birth Cohorts

    We analyse the impacts of changing employment patterns and pension reforms on the future level of public pensions across birth cohorts in Germany. The analysis is based on a microsimulation model and a rich data set that combines household survey data from the German Socio-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. We account for cohort effects in ...

    In: Journal of Pension Economics and Finance 13 (2014), 2, S. 172-209 | Johannes Geyer, Viktor Steiner
  • DIW Wochenbericht 23 / 2011

    Privatisierungen in Griechenland sollten in ein längerfristiges wettbewerbspolitisches Konzept eingebunden werden: Kommentar

    2011| Pio Baake, Stefan Bach
178 Ergebnisse, ab 101
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