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Research Project
Current Project| Macroeconomics, Forecasting and Economic Policy
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Research Project
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
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
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
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Externe Monographien
Starting in 2009, the German state of Saxony distributed sports club membership vouchers among all 33,000 third graders in the state. The policy's objective was to encourage them to develop a long-term habit of exercising. In 2018, we carried out a large register-based survey among several cohorts in Saxony and two neighboring states. Our difference-indifferences estimations show that, even after a ...
Bonn:
IZA,
2021,
64 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 14246)
| Jan Marcus, Thomas Siedler, Nicolas R. Ziebarth
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Research Project
In this project, a top-corrected wealth distribution is estimated on the basis of the inheritance tax statistics and the SOEP. We analyze the concentration of wealth, the portfolios of the wealthy, the importance of inherited wealth, the gender inheritance gap and the gender wealth gap as well as reactions to inheritance taxation.
Current Project| Public Economics, German Socio-Economic Panel study
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Cluster-Seminar Öffentliche Finanzen und Lebenslagen
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
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Externe referierte Aufsätze
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule reflects non-welfarist value judgements ...
In:
Finanzarchiv
78 (2022), 3, S. 312-341
| Robin Jessen, Maria Metzing, Davud Rostam-Afschar
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DIW Weekly Report 11 / 2022
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
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Infographic
06.06.2023
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Diskussionspapiere 2040 / 2023
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