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  • DIW Weekly Report 46/47/48 / 2019

    100 Years of the Modern German Tax System: Foundation, Reforms, and Challenges

    The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the tax-to-GDP ratio has remained between 22 and 24 percent of GDP most of the time. West Germany’s economic ...

    2019| Stefan Bach
  • Refereed essays Web of Science

    Health-Related Life Cycle Risks and Public Insurance

    Based on a dynamic life cycle model, this study analyzes health-related risks of consumption and old-age poverty. The model allows for health effects on employment risks, on productivity, on longevity, the correlation between health risks, productivity and preferences, and the financial incentives of the German public insurance schemes. The estimation uses data on male employees and an extended expectation-maximization ...

    In: Journal of Health Economics 65 (2019), S. 227-245 | Daniel Kemptner
  • Press Release

    Abolishing the final withholding tax leads to tax revenue losses and barely burdens high-income groups

    Small revenue and distribution effects – Overall, slight tax revenue losses due to a period of low interest rates – Raising the final withholding tax rate to over 25 percent would result in moderate additional revenue Abolishing the final flat-rate 25 percent withholding tax on unearned income makes sense neither from a fiscal nor a distribution point of view as long as interest rates ...

  • DIW Economic Bulletin 20 / 2017

    Little Room for Maneuver with Tax Relief in the Medium Term: Interview with Stefan Bach

  • DIW Economic Bulletin 20 / 2017

    Income Tax Reform to Relieve Middle Income Households

    Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with high incomes would also benefit from this type of relief. The ten percent of the population with the highest income would have a relief of around 10.4 billion euros—over ...

    2017| Stefan Bach, Hermann Buslei
  • DIW Weekly Report 42 / 2018

    International Treaties Insufficiently Curb Global Tax Evasion

    In recent years, the global community has promoted several initiatives aimed at breaking bank secrecy in tax havens. Such treaties for the exchange of information among tax offices can be effective. A treaty between country A and tax haven B reduces deposits from A in banks of B by approximately 30 percent. However, the analysis shows that tax evaders react to such treaties not by becoming honest taxpayers ...

    2018| Lukas Menkhoff, Jakob Miethe
  • DIW Applied Micro Seminar

    The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

    16.02.2018| Martin Halla, Johannes Kepler University Linz
  • Externe Monographien

    Germany (DE) 2011 - 2016: EUROMOD Version G4.0

    Colchester: EUROMOD, 2016, 100 S.
    (EUROMOD Country Report)
    | Patricia Gallego-Granados
  • Refereed essays Web of Science

    Personal Income Tax Progressivity and Output Volatility: Evidence from OECD Countries

    This paper investigates empirically the effect of personal income tax progressivity on output volatility using macro data from a sample of OECD countries over the period 1982–2009. Our measure of progressivity is based on the difference between the marginal and the average personal income tax rate for the average production worker. We find supportive empirical evidence for the hypothesis that higher ...

    In: Canadian Journal of Economics 49 (2016), 3, S. 968-996 | Malte Rieth, Cristina Checherita-Westphal, Maria-Grazia Attinasi
  • Economic Bulletin

    Who bears the tax burden in Germany? Tax structure slightly progressive

    A comprehensive, microdata-based analysis of the German tax system’s distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income segments, but regressive in the lower income deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average ...

    21.12.2016| Stefan Bach
380 results, from 61