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Reformoptionen im deutschen Grundsicherungs- und Transfersystem sowie bei der Ehegattenbesteuerung
Blömer, Maximilian; Peichl, Andreas - 2023
, basieren auf einem empirischen Mikrosimulationsmodell und einer repräsentativen Datengrundlage für Deutschland. Im Rahmen der …
Persistent link: https://www.econbiz.de/10014496517
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Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer
Fuest, Clemens; Löffler, Max; Peichl, Andreas; … - 2015
, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung …
Persistent link: https://www.econbiz.de/10010527633
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Effektivitäts-, Effizienz- und Qualitätsreserven im deutschen Gesundheitssystem
Greß, Stefan; Maas, Stephanie; Wasem, Jürgen - 2008
Die Gesundheitsausgaben sind in Deutschland vergleichsweise hoch. Die WHO hat den Output und die Performance …
Persistent link: https://www.econbiz.de/10011315297
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Does Germany collect revenue from taxing capital income?
Becker, Johannes; Fuest, Clemens - 2005
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...
Persistent link: https://www.econbiz.de/10010261292
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Demand, Selection and Patient Outcomes in German Acute Care Hospitals
Schwierz, Christoph; Augurzky, Boris; Focke, Axel; … - 2008
In times of peak demand hospitals may fail to deliver the high standard of treatment quality that they are able to offer their patients at regular times. To assess the magnitude of these effects, this study analyzes the effects of low staff-to-patients ratios on patient outcomes empirically. We...
Persistent link: https://www.econbiz.de/10010264742
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Does the Quality of Hospital Treatment Vary by Days of the Week?
Schwierz, Christoph; Augurzky, Boris; Wasem, Jürgen - 2009
This paper investigates the relationship between health outcomes and variations in staffing levels as approximated by admissions on weekdays versus admissions on weekends. Because days of admission are potentially endogenous, we instrument on emergency admissions only, which are reasonably...
Persistent link: https://www.econbiz.de/10010265804
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The role of the corporate income tax as an automatic stabilizer
Buettner, Thiess; Fuest, Clemens - 2009
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...
Persistent link: https://www.econbiz.de/10010266003
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2007
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10010268499
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Risk-Adjusted Capitation Payments: How Well Do Principal Inpatient Diagnosis-Based Models Work in the German Situation? Results From a Large Data Set
Behrend, Corinne; Buchner, Florian; Happich, Michael; … - 2004
The Risk Adjustment Reform Act of 2001 mandates that a health-status-based risk adjustment mechanism has to be implemented in Germany's Statutory Health Insurance system by January 1, 2007. German parliament decided this as with the existing demographic risk adjustment model, that means there is...
Persistent link: https://www.econbiz.de/10010296987
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Gesundheitsökonomische und epidemiologische Aspekte von Hirnleistungsstörungen im Alter
Hessel, Franz; Kleinow, Ralf; Wasem, Jürgen - 2004
epidemiologische und gesundheitsökonomische Aspekte von Hirnleistungsstörungen im Alter in Deutschland, wie auch im internationalen … Vergleich gegeben. Die Prävalenz bei über 65jährigen wird in Deutschland auf rund 8% geschätzt mit einer jährlichen Inzidenz von … lassen sich damit für Deutschland jährliche Krankheitskosten von insgesamt rund 35 Mrd. - kalkulieren. In den nächsten …
Persistent link: https://www.econbiz.de/10010296989