Population projections - especially those of the Federal Statistical Office in Germany - are often used for research questions that depend on the future size and structure of the population. Nevertheless, by using the population projections of the Federal Statistical Office the scope of analysis...

Das Statistische Bundesamt hat am 28.04.2015 nach sechs Jahren eine aktualisierte Fas-sung der koordinierten Bevölkerungsvorausberechnung (KBV) veröffentlicht. In diesem Diskussion-Paper werden die Folgen einer geänderten Bevölkerungsentwicklung beschrieben, indem die volkswirtschafllichen...

Zur Vorbereitung des Jahresgutachtens 2023/2024 des Sachverständigenrats zur Begutachtung der gesamtwirtschaftlichen Entwicklung wurde das IAB um seine Expertise zur Bevölkerungsvorausberechnung, zur Entwicklung der zukünftigen Humankapitalbildung, der Arbeitszeitpräferenzen der...

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

In this paper, we present a disaggregated framework for the analysis of past and projected structural developments in the most relevant revenue and expenditure categories and the fiscal balance. The framework, in particular, distinguishes between the effects of discretionary fiscal policy and of...

This paper documents producer price setting in 6 countries of the euro area: Germany, France, Italy, Spain, Belgium and Portugal. It collects evidence from available studies on each of those countries and also provides new evidence. These studies use monthly producer price data. The following...

A distinguishing feature among households is whether adult members work or not, since the employment status affects a household's available time for home activities. Using a survey method in two countries, Belgium and Germany, we provide household incomes that retain the level of well-being...

Voluntary environmental agreements have been popular with government agencies in several countries. However, many questions remain about their efficiency as a regulatory tool. Recent analyses suggest that they are more effective than classical regulatory or economic approaches when dealing with...

This study focuses on the impact of R&D policies in Flanders. We conduct a treatment effects analysis at the firm level to investigate possible crowdingout effects on the input side of the innovation process. Different specifications of R&D activity are considered as outcome variables in the...

The adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...