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On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average …
Persistent link: https://www.econbiz.de/10012308569
indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 …
Persistent link: https://www.econbiz.de/10012266981
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012251340
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
Persistent link: https://www.econbiz.de/10011724405
This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in...
Persistent link: https://www.econbiz.de/10012052597
This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in...
Persistent link: https://www.econbiz.de/10012425062