In 2005, the unemployment benefits for long-term unemployed were reduced in Germany. We investigate the effect of this …

identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …

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 …

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 …

indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 …