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371 results, from 361
  • 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
  • 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
  • Diskussionspapiere 1181 / 2012

    How Do Taxes Affect Investment When Firms Face Financial Constraints?

    This study uses a switching regression framework with known sample separation to analyze the effects of corporate income taxation on investment in case of binding and non-binding financial constraints. By employing two different sample splitting criteria, payout behavior and the ratio of liabilities to total assets, I show that the elasticity of capital to its user costs in an auto-distributed-lag ...

    2012| Martin Simmler
  • Externe Monographien

    Longevity, Life-Cycle Behavior and Pension Reform

    Bonn: IZA, 2011, 39 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 5858)
    | Peter Haan, Victoria Prowse
  • Diskussionspapiere 1140 / 2011

    Longevity, Life-Cycle Behavior and Pension Reform

    How can public pension systems be reformed to ensure fiscal stability in the face of increasing life expectancy? To address this pressing open question in public finance, we estimate a life-cycle model in which the optimal employment, retirement and consumption decisions of forward-looking individuals depend, inter alia, on life expectancy and the design of the public pension system. We calculate that, ...

    2011| Peter Haan, Victoria Prowse
  • 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
  • Sonstige Publikationen des DIW / Monographien

    Economic Aspects of Voluntary Agreements for CO2-Emission Reduction: Research Work on Behalf of the Director General for Economic and Financial Affairs of the EC-Commission

    1996| Michael Kohlhaas, Barbara Praetorius
  • SOEPpapers 520 / 2012

    The Impact of the German Child Benefit on Child Well-Being

    The German Child Benefit ("Kindergeld") is paid to legal guardians of children as a cash benefit. This study employs exogenous variations in the amount of child benefit received by households to investigate the extent to which these various changes have translated into an improvement in the circumstances of children related to their well-being. I use the German Socio-Economic Panel to estimate the ...

    2012| Christian Raschke
  • SOEPpapers 396 / 2011

    Longevity, Life-Cycle Behavior and Pension Reform

    How can public pension systems be reformed to ensure fiscal stability in the face of increasing life expectancy? To address this pressing open question in public finance, we estimate a life-cycle model in which the optimal employment, retirement and consumption decisions of forward-looking individuals depend, inter alia, on life expectancy and the design of the public pension system. We calculate that, ...

    2011| Peter Haan, Victoria Prowse
371 results, from 361
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