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377 results, from 361
  • Diskussionspapiere 462 / 2004

    Economic, Environmental and International Trade Effects of the EU Directive on Energy Tax Harmonization

    In October 2003, the European Union introduced a Directive which widens the scope of the EU's minimum taxation system from mineral oils to all energy products including coal, natural gas and electricity. It aims at reducing distortions that currently exist between Member States as well as between energy products. In addition, it increases previous minimum tax rates and thus the incentive to use energy ...

    2004| Michael Kohlhaas, Katja Schumacher, Jochen Diekmann, Dieter Schumacher, Martin Cames
  • Weitere externe Aufsätze

    Energy Taxation and Competitiveness: Special Provisions for Business in Germany's Environmental Tax Reform

    In: Hope Ashiabor, Kurt Deketelaere, Larry Kreiser, Janet Milne (Eds.) , Critical Issues in Environmental Taxation
    Richmond : Richmond Law & Tax Ltd.
    S. 135-145
    | Michael Kohlhaas
  • Diskussionspapiere 514 / 2005

    Transitional Dynamics in a Growth Model with Distributive Politics

    This paper constructs a heterogenous agent model of endogenous distribution and growth. When the labor leisure choice of agents is exogenous, the factor holding ratios of households converges to a mass point that is independent of the initial distribution of capital in the steady state. There is complete equality and every household's preferred tax rate equals the growth maximizing tax rate. There ...

    2005| Chetan Ghate
  • Diskussionspapiere 532 / 2005

    Top Incomes and Top Taxes in Germany

    We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...

    2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Diskussionspapiere 625 / 2006

    Tax and Benefit Reforms in a Model of Labour Market Transitions

    We present a method for taking advantage of labour market transitions to identify effects of financial incentives on employment decisions. The framework we use is very flexible and by imposing few theoretical assumptions allows extending the modelled sample relative to struc-tural models. We take advantage of this flexibility to include disabled people in the model and to analyse behaviour of disabled ...

    2006| Michal Myck, Howard Reed
  • Weekly Report 23 / 2009

    CO2 Based Taxation on Cars Is Rising in Europe

    In recent years, CO2 emissions have become the leading basis of assessment for car taxes in most European countries. In July 2009, with a view to pursuing climate policy goals, also Germany began using this factor to assess taxation on cars. The DIW Berlin has carried out a systematic and quantitative comparison of car taxation in Europe.1 The results reveal high tax rates in over ten countries that ...

    2009| Dominika Kalinowska, Kerim Keser, Uwe Kunert
  • Research Project

    Labor Market and Welfare Effects of Family Policy – A Microsimulation Study für Germany 

    Recurring Project| Public Economics
  • SOEPpapers 230 / 2009

    Children, Happiness and Taxation

    Empirical analyses on the determinants of life satisfaction often include the impact of the number of children variable among controls without fully discriminating between its two (socio-relational and pecuniary) components. In our empirical analysis on the German Socioeconomic Panel we show that, when introducing household income without correction for the number of members, the pecuniary effect prevails ...

    2009| Leonardo Becchetti, Elena Giachin Ricca, Alessandra Pelloni
  • Externe Monographien

    Can Child Care Policy Encourage Employment and Fertility? Evidence from a Structural Model

    Bonn: IZA, 2009, 30 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 4503)
    | Peter Haan, Katharina Wrohlich
  • SOEPpapers 624 / 2013

    Shifting Taxes from Labor to Consumption: Efficient, but Regressive?

    Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor supply behavior, we confirm a general ...

    2013| Nico Pestel, Eric Sommer
377 results, from 361