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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

Minimum wage incidence : the case for Germany

Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008

Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...

Persistent link: https://www.econbiz.de/10003771867

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Minimum wages and their alternatives : a critical assessment

Knabe, Andreas; Schöb, Ronnie - 2008

issues for the exemplary case of Germany that suffers from high unemployment among low-skilled workers and rising wage … in Germany, on employment, wage inequality, public expenditures, and incomes of poor households: 1) a statutory minimum …

Persistent link: https://www.econbiz.de/10003803539

Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364058

The role of short-time work and discretionary policy measures in mitigating the effects of the Covid-19 crisis in Germany

Christl, Michael; De Poli, Silvia; Hufkens, Tine; … - 2021

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/10012513311

The unequal consequences of the Covid-19 pandemic : evidence from a large representative German population survey

Immel, Lea; Neumeier, Florian; Peichl, Andreas - 2021

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/10012582202

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; … - 2020

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/10012383744

Expected effects of the US tax reform on other countries : global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019

companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others …

Persistent link: https://www.econbiz.de/10011966873

Do retirement savings increase in response to information about retirement and expected pensions?

Dolls, Mathias; Doerrenberg, Philipp; Peichl, Andreas; … - 2018

How can retirement savings be increased? We explore a unique policy change in the context of the German pension system to study this question. As of 2005 (with a phase-in period between 2002-04), the German pension administration started to send out annual letters providing detailed and...

Persistent link: https://www.econbiz.de/10011782119