-
Research Project
The EU Tax Observatory is an independent research laboratory hosted at the Paris School of Economics and DIW is the national cooperation partner. It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
Current Project| Macroeconomics, Forecasting and Economic Policy
-
Research Project
Development of a dynamic framework to depict and compare the effects of wealth policy instruments in the short, medium, and long term. Among the examined instruments are a general wealth tax, a social inheritance, and a social dividend.
Current Project| Macroeconomics, Forecasting and Economic Policy
-
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
-
Refereed essays Web of Science
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
-
Infographic
06.06.2023
-
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
-
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
-
Refereed essays Web of Science
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
30 (2023), S. 167–214
| Charlotte Bartels, Cortnie Shupe
-
Diskussionspapiere 2004 / 2022
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
-
Diskussionspapiere 2039 / 2023
We examine how competition affects VAT pass-through in isolated oligopolistic markets as defined by the Greek islands. Using daily gasoline prices and a difference-in-differences methodology, we investigate how changes in VAT rates are passed through to consumers in islands with different market structure. We show that pass-through increases with competition, going from 50% in monopoly to around 80% ...
2023| Lydia Dimitrakopoulou, Christos Genakos, Themistoklis Kampouris, Stella Papadokonstantaki