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One Last Puff?: Public Smoking Bans and Smoking Behavior

Anger, Silke; Kvasnicka, Michael; Siedler, Thomas - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010

This paper investigates the short-term effects of public smoking bans on individual smoking behavior. In 2007 and 2008 …, state-level smoking bans were gradually introduced in all of Germany's sixteen federal states. We exploit this variation in … the timing of state bans to identify the effect that smoke-free policies had on individuals' smoking propensity and …

Persistent link: https://www.econbiz.de/10008552724

Institutionelle Determinanten der Erwerbsarbeit: Zur Notwendigkeit einer Gender-Perspektive in den Wirtschaftswissenschaften

Holst, Elke - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2001

In this paper institutions are understood as rules of individual behavior. The focus is on the impacts of institutions on labor market decisions. Particular points are (1) the methods (or rules) that model individual decisions in neoclassical economics (rational choice approach), (2) implicit...

Persistent link: https://www.econbiz.de/10005068876

What Clients Want: Choices between Lawyers' Offerings

Felsö, Flóra; Onderstal, Sander; Seldeslachts, Jo - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2015

We analyze a client's choice of contract in auctions where Dutch law firms compete for cases. The distinguishing feature is that lawyers may submit bids with any fee arrangement they prefer: an hourly rate, a fixed fee or a \mixed fee," which is a time-capped fixed fee plus an hourly rate for...

Persistent link: https://www.econbiz.de/10011240792

The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

Buslei, Hermann; Simmler, Martin - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2012

In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in the regulation using a difference-in-difference...

Persistent link: https://www.econbiz.de/10010552491

Combating Money Laundering and the Financing of Terrorism: A Survey

Haigner, Stefan; Schneider, Friedrich; Wakolbinger, Florian - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2012

Policy programs on anti-money laundering and combating the financing of terrorism (AML/CFT) have largely called for preventive measures like keeping record of financial transactions and reporting suspicious ones. In this survey study, we analyze the extent of global money laundering and...

Persistent link: https://www.econbiz.de/10010553341

Stricter Enforcement May Increase Tax Evasion

Borck, Rainald - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2002

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax rate and transfer may rise which in turn...

Persistent link: https://www.econbiz.de/10004963655

Top Incomes and Top Taxes in Germany

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

Persistent link: https://www.econbiz.de/10004963744

Voting on Redistribution with Tax Evasion

Borck, Rainald - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected. Since preferences satisfy neither single peakedness nor single crossing, an equilibrium may not exist. When it does...

Persistent link: https://www.econbiz.de/10004963776

Effective Taxation of Top Incomes in Germany, 1992 - 2002

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...

Persistent link: https://www.econbiz.de/10004963792

Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings

Schneider, Friedrich - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010

After giving a short literature review, the paper tries a quantification of the volume of money laundering activities, with the help of a MIMIC estimation procedure for the years 1995 to 2006 for 20 highly developed OECD countries. The volume of laundered money was 273 billions USD in the year...

Persistent link: https://www.econbiz.de/10008552731