Showing 1 - 10 of 18
Income inequality in Germany has been continuously increasing during the past 20 years. In general, this is understood …
Persistent link: https://www.econbiz.de/10010274876
tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …
Persistent link: https://www.econbiz.de/10010261101
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10012781544
Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...
Persistent link: https://www.econbiz.de/10013231970
and policy responses in real-time and provide the first application to Germany in the context of the COVID-19 pandemic …
Persistent link: https://www.econbiz.de/10013250264
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976
We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades … distribution of annual earnings in Germany. We find that cross-sectional inequality rose until 2009 for men and women. After the …
Persistent link: https://www.econbiz.de/10013298363
In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the...
Persistent link: https://www.econbiz.de/10013227481
We employ panel data from three waves of a large representative population survey carried out between June and November 2020 to assess in what regards and to what extent different groups of the German population are affected by the COVID- 19 crisis. Using common factor analysis, we demonstrate...
Persistent link: https://www.econbiz.de/10013229787
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10010264165