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202 results, from 1
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
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 49-52 / 2021

Universal Capital Endowment and Wealth Taxes Could Reduce Wealth Inequality

Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could focus on more effectively promoting home ownership, supplementary retirement provision, and other precautionary savings. However, a universal capital endowment could decrease wealth inequality much more rapidly and successfully. In this report, a universal capital endowment of up to 20,000 ...

2021| Stefan Bach
Externe referierte Aufsätze

Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice

Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile compared with smaller entities. Conditional on jurisdiction size, policy choices are thus predicted to depend on the shape of a jurisdiction's firm size distribution, with more business-oriented policies being enacted if jurisdictions host large firms. The paper empirically tests this ...

In: Canadian Journal of Economics 54 (2021), 2, S. 812-839 | Nadine Riedel, Martin Simmler
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
Externe referierte Aufsätze

Equilibrium Effects of Tax Exemptions for Low Pay

Across the world, tax exemptions for jobs with low earnings intend to incite non-participating workers to rejoin the labor market. However, such tax exemptions may also have negative equilibrium effects. The German minijob tax exemption offers a convenient case to identify equilibrium effects as it applies to some but not to other low-wage jobs. We build and estimate a structural job search model with ...

In: Labour Economics 69 (2021), 101976 , 15 S. | Luke Haywood, Michael Neumann
Research Project

Integrated tax and transfer system

In this study, we analyze a reform to better balance income taxation, social contributions and means-tested social benefits. In order to relieve low-wage earners and middle classes, the employee contributions to social security are to be integrated into the personal income tax and the top income tax rates are to be increased. In addition, families with low and middle income are to be relieved and...

Completed Project| Public Economics
DIW Applied Micro Seminar

Optimal Benefit-Based Corporate Income Tax

Abstract:   I derive an optimal benefit-based corporate tax rate formula as a function of the public input elasticity of profits and the (net of) tax elasticity of profits. I argue that the existence of the corporate income tax should be justified by the benefit-based view of taxation: firms should pay tax according to the benefits they receive from the use of the public input. I argue that...

28.02.2020| Simon Naitram, University of the West Indies, Cave Hill
DIW Weekly Report 41/42 / 2020

Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...

2020| Stefan Bach, Björn Fischer, Peter Haan, Katharina Wrohlich
Externe referierte Aufsätze

Do Prices and Purchases Respond Similarly to Soft Drink Tax Increases and Cuts?

While in January 2012, Denmark increased the long-standing tax on sugary soft drinks, the tax was cut byhalf in July 2013 and then completely repealed in January 2014. In this study, we examine whetherincreases and cuts of the soft drink tax lead to similar over- or under-shifting to prices and to similardemand responses. We use longitudinal scanner data of 1,282 Danish households to estimate within-product ...

In: Economics and Human Biology 37 (2020), 100864, 10 S. | Renke Schmacker, Sinne Smed
202 results, from 1
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