Showing 1 - 10 of 12
As part of Germany’s fiscal response to the Covid-19 pandemic, parents received three payments totalling e450 per child. Randomization in the payment dates and daily scanner data allow us to identify the effects of these transfers on household spending. We find a significant but small spending...
Persistent link: https://www.econbiz.de/10013268076
; wealth distribution ; microsimulation …
Persistent link: https://www.econbiz.de/10009236841
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011613145
setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax … progressivity. Consistent with this evidence, we find that in a panel of countries austerity correlates with higher marginal tax …
Persistent link: https://www.econbiz.de/10012232031
and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …
Persistent link: https://www.econbiz.de/10011972980
greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that … years. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …
Persistent link: https://www.econbiz.de/10014323792
their own tax interests. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous shock of …. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …
Persistent link: https://www.econbiz.de/10014422557
This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …
Persistent link: https://www.econbiz.de/10014322548
We analyze the effects of a large place-based policy, subsidizing up to 50% of investment costs of manufacturing firms in East Germany after reunification. We show that a 1-percentage-point decrease in the subsidy rate leads to a 1% decrease in manufacturing employment. We document important...
Persistent link: https://www.econbiz.de/10012507883
corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other …
Persistent link: https://www.econbiz.de/10012102661