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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009743763
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average …
Persistent link: https://www.econbiz.de/10012308569
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Economic deprivation and radical voting : evidence from Germany
Dorn, Florian; Fuest, Clemens; Immel, Lea; Neumeier, Florian - 2020
indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 …
Persistent link: https://www.econbiz.de/10012266981
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
Persistent link: https://www.econbiz.de/10011724405