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364 results, from 1
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    How do Business Tax Rates Affect Real Investment?

    15.02.2023| Charlotte Bartels
  • Externe referierte Aufsätze

    From Negative to Positive Carbon Pricing in Mexico

    Over the course of a decade, Mexico transitioned from a peak of 1.8% of GDP given as fuel subsidies in 2008 to generating positive fuel tax revenues equivalent to 1.6% of its GDP in 2018. This paper analyzes Mexico's carbon pricing experience: the mechanisms that made fossil fuel subsidies such a large burden on public finances, the strategies followed in its five-year phase-out, and the institutional ...

    In: Economics of Energy and Environmental Policy 11 (2022), 2, S. 5-25 | Carlos Muñoz-Piña, Mariza Montes de Oca Leon, Marisol Rivera-Planter
  • Diskussionspapiere 2004 / 2022

    Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes

    This paper revives the question of whether a temporary VAT change is an adequate instrument for crisis stabilization. In empirical assessments, we find that durable goods consumption fluctuates strongly over the business cycle and that VAT rate changes affect durable goods in particular. Therefore, we build a dynamic stochastic general equilibrium (DSGE) model that is capable of addressing this major ...

    2022| Marius Clemens, Werner Röger
  • DIW Weekly Report 11 / 2022

    Tax Revenue: Swifter Recovery during the Coronavirus Pandemic than during the Global Financial Crisis

    Although economic growth continued to be lukewarm in 2021, tax revenue increased significantly, even exceeding the pre-crisis level despite economic policy measures associated with revenue losses. During the 2008-2011 global financial crisis, tax revenue followed a different path: Its recovery lagged behind economic recovery, first reaching the pre-crisis level in 2011. In 2021, value-added tax (VAT) ...

    2022| Kristina van Deuverden
  • Externe referierte Aufsätze

    Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?

    We compute participation tax rates across the EU and find that work disincentives inherent in tax–benefit systems largely depend on household composition and the individual’s earner role within the household. We then estimate participation elasticities using an IV group estimator that enables us to investigate the responsiveness of individuals to work incentives. We contribute to the literature on ...

    In: International Tax and Public Finance (2022), im Ersch. [online first: 2022-01-07] | Charlotte Bartels, Cortnie Shupe
  • Externe referierte Aufsätze

    The EU Sustainable Finance Taxonomy and Its Contribution to Climate Neutrality

    The EU Taxonomy is the first standardised and comprehensive classification system for sustainable economic activities. It covers activities responsible for up to 80% of EU greenhouse gas emissions and may play an important role in channelling investments into low-carbon technologies by helping investors to make informed decisions. However, especially in transition sectors much depends on the stringency ...

    In: Journal of Sustainable Finance & Investment (2021), im Ersch. [online first: 2021-12-08] | Franziska Schütze, Jan Stede
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    Increasing employment and family care? A structural analysis of pension and long-term care policy reforms

    We develop a comprehensive life-cycle model of elder parent care and work to evaluate options that address pressing conflicts between pension and long-term care (LTC) policies. Many OECD countries react to challenges of demographic change by increasing LTC by family members (informal care) and raising retirement ages. This intensifies conflicts between paid employment and informal care provision....

    25.11.2021| Björn Fischer
  • SOEP Brown Bag Seminar

    Who is affected by the crisis? Distributional consequences of the Corona pandemic

    The Corona pandemic has had a decisive impact on the year 2020 and an unprecedented (negative) impact on society and the economy. At the core of this simulation study is therefore the question of how the Corona pandemic has affected income levels and social inequality in Germany, and to what extent automatic stabilizers of the social security system and additional financial...

    10.02.2021| Maximilian Stockhausen, German Economic Institute - IW Köln
  • Cluster-Seminar Öffentliche Finanzen und Lebenslagen

    Responses to unexpected and permanent changes in pension income

    For the design of pension reform it is crucial to disentangle the employment effects related to the substitution and the income effect. In this paper we provide causal evidence about the importance of the income effect which in general has been assumed to be small or non-existent. We exploit a pension reform in Germany that raised pension benefits related to children. For...

    03.02.2021| Sebastian Becker
  • DIW Weekly Report 27/28 / 2021

    Real Estate Taxation Reform: Tax Land Values, Abolish Privileges

    Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the efficiency of the tax system, and reduce wealth and income inequality. In the case of property tax, value-based ...

    2021| Stefan Bach, Sebastian Eichfelder
364 results, from 1
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