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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Persistent link: https://www.econbiz.de/10013281463

Unemployment and hours of work : the North Atlantic divide revisited

Pissaridēs, Christophoros A. (contributor) - 2006

Persistent link: https://www.econbiz.de/10003385168

Berücksichtigung von Steuern bei der Bewertung von Unternehmen am Beispiel der DCF-Methoden

Laas, Tim - 2000

In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...

Persistent link: https://www.econbiz.de/10013428362

Can family-support policies help explain differences in working hours across countries?

Sila, Urban - 2009

It has been suggested in the literature that taxes and subsidies play an important role in explaining the differences …

Persistent link: https://www.econbiz.de/10003894448

Unemployment insurance and redistributive taxation

Boadway, Robin W.; Oswald, Andrew J. - 1982

Persistent link: https://www.econbiz.de/10003495935

Optimal top marginal tax rates under income splitting for couples

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011

This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the...

Persistent link: https://www.econbiz.de/10009405114

Fiscal devaluation in a Monetary Union

Engler, Philipp; Ganelli, Giovanni; Tervala, Juha; … - 2013

Between 1999 and the onset of the economic crisis in 2008 real exchange rates in Greece, Ireland, Italy, Portugal and Spain appreciated relative to the rest of the euro area. This divergence in competitiveness was reflected in the emergence of current account imbalances. Given that exchange rate...

Persistent link: https://www.econbiz.de/10010221275

Distributional consequences of climate policies

Kuhn, Moritz; Schlattmann, Lennard - 2024

Policies to support the transition to a carbon-neutral economy are high on the policy agenda. Their effectiveness in reducing carbon emissions and their distributional consequences are actively debated. One key reason for the ongoing debate is that quantitative answers regarding the...

Persistent link: https://www.econbiz.de/10014485733

Consolidating the covid debt

Keuschnigg, Christian; Johs, Julian; Stevens, Jacob - 2021

Persistent link: https://www.econbiz.de/10013188715