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Does consumption decline at retirement? : evidence from repeated cross-section data for Germany

Beznoska, Martin; Steiner, Viktor - 2012

for Germany, this paper analyzes the retirement consumption puzzle for the German case. For our broadest consumption …

Persistent link: https://www.econbiz.de/10009559647

Analyse der Selbstfinanzierungsquote von staatlichen Förderprogrammen : Gutachten im Auftrag des Bundesministeriums für Finanzen

Kloß, Michael; Krohmer, Oskar; Ragnitz, Joachim - 2012

Förderprogramme werden häufig damit zu rechtfertigen versucht, dass induzierte Mehreinnahmen bei Steuern und Beitragen dazu führen können, dass die zu erwartenden (fiskalischen) Erträge der Förderung deren unmittelbaren (fiskalischen) Kosten übertreffen. Ziel des Gutachtens ist die...

Persistent link: https://www.econbiz.de/10009633918

Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland

Müller, Kai-Uwe; Steiner, Viktor - 2011

In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland …In this contribution employment effects of wage subsidies and a minimum wage are analyzed for Germany. Existing studies … general minimum wage for Germany. The magnitude of the negative employment effects depends on the minimum wage level …

Persistent link: https://www.econbiz.de/10008905958

Effective taxation of top incomes in Germany

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

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …

Persistent link: https://www.econbiz.de/10009312821

Sharing the burden : empirical evidence on corporate tax incidence

Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2011

, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover …

Persistent link: https://www.econbiz.de/10009390287

Optimal top marginal tax rates under income splitting for couples

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

computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top …

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

Precautionary motives in short-term cash management : evidence from German POS transactions

Eschelbach, Martina; Schmidt, Tobias - 2013

This paper empirically investigates whether individuals withhold a certain amount of cash for precautionary reasons at the point-of-sale (POS) in order to be able to cover future transactions that might have to be paid for in cash. Such behaviour is costly for consumers because it imposes...

Persistent link: https://www.econbiz.de/10010192759

Parental background matters : intergenerational mobility and assimilation of Italian immigrants in Germany

Bönke, Timm; Neidhöfer, Guido - 2014

by the Italian Embassy in Germany. In line with previous studies, we confirm substantial inequality of educational …

Persistent link: https://www.econbiz.de/10010408476

The standard portfolio choice problem in Germany

Huck, Steffen; Schmidt, Tobias; Weizsäcker, Georg - 2014

We study an investment experiment conducted with a representative sample of German households. Respondents invest in a safe asset and a risky asset whose return is tied to the German stock market. Experimental investments correlate with beliefs about stock market returns and exhibit desirable...

Persistent link: https://www.econbiz.de/10010413601

Charitable giving in the German welfare state : fiscal incentives and crowding out

Bönke, Timm; Massarrat-Mashhadi, Nima; Sielaff, Christian - 2010

Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich...

Persistent link: https://www.econbiz.de/10008796240