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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

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

Marginal employment subsidization : a new concept and a reappraisal

Knabe, Andreas (contributor); Schöb, Ronnie (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003363920

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

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

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

Dissatisfied with life, but having a good day : time-use and well-being of the unemployed

Knabe, Andreas; Rätzel, Steffen; Schöb, Ronnie; … - 2009

We apply the Day Reconstruction Method to compare unemployed and employed people with respect to their subjective assessment of emotional affects, differences in the composition and duration of activities during the course of a day, and their self-reported life satisfaction. Employed persons are...

Persistent link: https://www.econbiz.de/10003824758

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

Changing identity : retiring from unemployment

Hetschko, Clemens; Knabe, Andreas; Schöb, Ronnie - 2011

economic theory of individual utility. -- life satisfaction ; retirement ; unemployment ; identity ; social norm …

Persistent link: https://www.econbiz.de/10009240724

The subjective well-being of workfare participants : insights from a day reconstruction survey

Knabe, Andreas; Schöb, Ronnie; Weimann, Joachim - 2015

Germany. We examine two subdimensions of subjective well-being - life satisfaction and emotional well-being - separately to …

Persistent link: https://www.econbiz.de/10011280847