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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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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/10012417748
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International capital market integration, educational choice and economic growth
Egger, Hartmut; Egger, Peter; Falkinger, Josef; … - 2005
thereby fosters economic growth. We apply a structural estimation approach to fully track the endogenous mechanisms of the …
Persistent link: https://www.econbiz.de/10003299332
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Marginal employment subsidization : a new concept and a reappraisal
Knabe, Andreas (contributor); Schöb, Ronnie (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003363920
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Workfare in Germany and the problem of vertical fiscal externalities
Feist, Holger; Schöb, Ronnie - 1999
Social assistance to the poor is increasingly subject to compulsory work requirements in Germany. Municipalities have …
Persistent link: https://www.econbiz.de/10009781680
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Let the data speak? : on the importance of theory-based instrumental variable estimations
Grossmann, Volker; Osikominu, Aderonke - 2019
interpretation of the estimation results may be fundamentally flawed. This paper argues that rigorous theoretical reasoning is key to …
Persistent link: https://www.econbiz.de/10011962295
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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Qualifying religion : the role of plural identities for educational production
Boppart, Timo; Falkinger, Josef; Grossmann, Volker; … - 2008
Persistent link: https://www.econbiz.de/10003688904
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Nice guys finish last : are people with higher tax morale taxed more heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that "nice guys finish last": groups with higher tax morale will...
Persistent link: https://www.econbiz.de/10009570576
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An unemployment insurance scheme for the euro area? : a comparison of different alternatives using micro data
Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - 2015
We analyze different options for the design of a common unemployment insurance system for the euro area (EA). We assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the period...
Persistent link: https://www.econbiz.de/10011375679