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Wahlrecht mit Kinderbonus für Eltern : Konsequenzen für Deutschland
Braml, Martin T.; Fuest, Clemens - In: Ifo-Schnelldienst 72 (2019) 11, pp. 23-28
Millionen Wahlberechtigte vergrößern. Der mittlere Wähler wäre um ein Jahr jünger. Das relative Stimmgewicht der Eltern … einer Bundestagswahl haben könnte. Nimmt man an, dass die Parteien ihre Wahl - programme nicht änderten und die Eltern ihre … profitiert. Deutschland könnte so zu einer nach - haltigeren und moderneren, in jedem Falle aber familienfreundlicheren Politik …
Persistent link: https://www.econbiz.de/10012017680
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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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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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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 reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10012547036
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The Pass-Through of Temporary VAT Rate Cuts : Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10013222200
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Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
Persistent link: https://www.econbiz.de/10013250043
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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
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10013250044
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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 Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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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
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748
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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 pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of the temporary VAT rate cut on German...
Persistent link: https://www.econbiz.de/10012308569