Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Am 20. September hat die Bundesregierung die Einführung eines nationalen CO2 -Preises beschlossen. Sie hat sich dabei für eine Preisregulierung entschieden, die ab dem Jahr 2026 weitgehend durch eine Mengenregulierung ersetzt wird. Der vorliegende Artikel schlägt vor, Preis- und Mengenziel...

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....

Instrumental variables (IV) are a common means to identify treatment effects. But standard IV methods do not allow us to unpack the complex treatment effects that arise when a treatment and its outcome together cause a second outcome of interest. For example, IV methods have been used to show...

This paper quantifies the economic well-being of different age groups and the extent of their reliance on incomes from public and private sources. The aim is to establish how social benefits, and the taxes needed to finance them, affect income levels and disparities across different age groups....

Eine bessere Vernetzung der europäischen Strommärkte zu erreichen ist ein wichtiges aktuelles Ziel der Energiepolitik, hauptsächlich motiviert durch den starken Ausbau erneuerbarer Energien. Vor diesem Hintergrund blickt dieser Beitrag auf aktuelle Entwicklungen des deutschen...