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Nice guys finish last : do honest taxpayers face higher tax rates?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - In: Kyklos : international review for social sciences 67 (2014) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10010393891
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Nice guys finish last : are people with higher tax morale taxed more heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012
This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher...
Persistent link: https://www.econbiz.de/10009529515
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Nice guys finish last : are people with higher tax morale taxed more heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that "nice guys finish last": groups with higher tax morale will...
Persistent link: https://www.econbiz.de/10009570576
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Globalization and Income Inequality Revisited
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2021
This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the period 1970-2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link between globalization and income inequality differs across...
Persistent link: https://www.econbiz.de/10013315438
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Is the local business tax a user tax? : An empirical investigation for Germany
Fuest, Clemens; Riphahn, Regina T. - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 1, pp. 14-31
Persistent link: https://www.econbiz.de/10001574042
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Observable depreciation deductions and the effective marginal tax burden on investment
Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360
Persistent link: https://www.econbiz.de/10003362506
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Economic deprivation and radical voting : evidence from Germany
Dorn, Florian; Fuest, Clemens; Immel, Lea; Neumeier, Florian - 2020
indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 … instrumental variable estimation. Our results suggest that an increase in economic deprivation has a sizeable effect on the support …
Persistent link: https://www.econbiz.de/10012266981
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10012417748
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were … identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … effects of the temporary VAT rate cut on German supermarket retail prices using an extensive webscrapped data set covering the … 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