In der vorliegenden Arbeit wird die vom Deutschen Institut für Wirtschaftsforschung in einem Gutachten vorgeschlagene ökologische Steuerreform einer kritischen Würdigung unterzogen. Die Untersuchung richtet sich zunächst auf das der positiven Analyse zugrundeliegende methodische Vorgehen und...

Our econometric research allows for a possible response of a person's hours worked to hours typically worked by members of a multidimensional labor market reference group that considers demographics and geographic location. Instrumental variables estimates of the canonical labor supply model...

This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. The TCJA's dividend exemption provision is expected to eliminate distortions to the amount and timing of dividend repatriations. However,...