Showing 1 - 10 of 45
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
among adolescents and young adults by about seven percent. There is also evidence of a decrease in the number of …
Persistent link: https://www.econbiz.de/10011128861
In this paper, we investigate the intergenerational transmission of smoking behavior from parents to their children … evidence, that parental smoking significantly increases the probability that their children likewise become smokers. Youths … living in families with both parents smoking are 3.3 times more likely to smoke themselves, while a smoking father raises the …
Persistent link: https://www.econbiz.de/10004963876
developmental functioning of children at younger ages (2-4 years) than ever previously examined. Data from the German Socio … the correlations exist even for those preschool children who spend no time in day care, which implies that the correlation …
Persistent link: https://www.econbiz.de/10004963750
Several German states recently introduced tuition fees for university education. We investigate whether these tuition fees influence the mobility of university applicants. Based on administrative data of applicants for medical schools in Germany, we estimate the effect of tuition fees on the...
Persistent link: https://www.econbiz.de/10008461816
Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the universe of German LBT return files, which include corporations and unincorporated...
Persistent link: https://www.econbiz.de/10010960385
German corporated companies are taxed with a federal corporation tax and with a local busi-ness tax. The latter has a similar, but broader tax base (including e.g. 25% of interest pay-ments) and its tax rate is set independently by every municipality including the so called city-states...
Persistent link: https://www.econbiz.de/10005068798
In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form...
Persistent link: https://www.econbiz.de/10005068840
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10005069020
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that could be implemented as a surcharge on...
Persistent link: https://www.econbiz.de/10005069088