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Pessoa, Ana Sofia - 2021

This paper documents earnings dynamics over the life-cycle and income level using a large administrative database from German tax records. I find that labor earnings display important deviations from the typical assumptions of linearity and normality. For the bottom earners, large income changes...

Persistent link: https://www.econbiz.de/10013224084

Wind of Change? Cultural Determinants of Maternal Labor Supply

Boelmann, Barbara; Raute, Anna; Schonberg, Uta - 2021

exploit the setting of the German reunification. A state socialist country, East Germany strongly encouraged mothers to … participate in the labor market full-time, whereas West Germany propagated a more traditional male breadwinner-model. After …

Persistent link: https://www.econbiz.de/10013225336

Does Expert Information Affect Citizens' Attitudes Toward Corona Policies? Evidence from Germany

Fuest, Clemens; Immel, Lea; Neumeier, Florian; Peichl, … - 2021

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

The Impact of the German 'DEAL' on Competition in the Academic Publishing Market

Haucap, Justus; Moshgbar, Nima; Schmal, Wolfgang Benedikt - 2021

and Wiley on the other side facilitate easy open access publishing for researchers located in Germany. We use a dataset of …

Persistent link: https://www.econbiz.de/10013236277

Hartz IV and the Decline of German Unemployment : A Macroeconomic Evaluation

Hochmuth, Brigitte; Kohlbrecher, Britta; Merkl, Christian; … - 2021

decline in the replacement rate for long-term unemployed. We find that Hartz IV was a major driver for the decline of Germany …

Persistent link: https://www.econbiz.de/10013239563

Optimal Carbon Taxation and Horizontal Equity : A Welfare-Theoretic Approach with Application to German Household Data

Hänsel, Martin C.; Franks, Max; Kalkuhl, Matthias; … - 2021

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by considering heterogeneous energy efficiencies. By deriving first- and secondbest rules for policy instruments including carbon taxes, transfers and energy subsidies, we then...

Persistent link: https://www.econbiz.de/10013239565

Detecting Coverage Bias in User-Generated Content

Kerkhof, Anna; Munster, Johannes - 2021

small to medium size coverage bias against MPs from the center-left parties in Germany and in France. A plausible …

Persistent link: https://www.econbiz.de/10013250038

Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market

Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021

This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...

Persistent link: https://www.econbiz.de/10013250043

Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

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 …

Persistent link: https://www.econbiz.de/10013250044

Distributional Effects of Macroeconomic Shocks in Real-Time : A Novel Method Applied to the COVID-19 Crisis in Germany

Bruckmeier, Kerstin; Peichl, Andreas; Popp, Martin; … - 2021

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