Dieser Beitrag dokumentiert den Aufbau des Mikrosimulationsmodells EITDsim. EITDsim kann zur empirischen (ex ante) Evaluation von steuer- und finanzpolitischen Fragestellungen, insbesondere von (potentiellen) Steuerreformen, verwendet werden. Dafür kombiniert EITDsim auf Basis des erweiterten...

This study analyzes the effect of education on the number of children, childlessness, and the timing of births. We use exogenous variation from a mandatory reform of compulsory schooling in West Germany to deal with the endogeneity of schooling. In contrast to studies for other developed...

This study investigates the causal effect of earnings-related parental leave benefits (Elterngeld) on subjective well-being of young mothers. The new subsidy was introduced in 2007, and replaced a former means-tested benefit (Erziehungsgeld). The reform changed the total amount of benefits as...

While risk selection within the German public health insurance system has received considerable attention, risk selection between public and private health insurers has largely been ignored. This is surprising since - given the institutional structure - risk selection between systems is likely...

This paper studies the relationship between trust and foreign direct investment (FDI) in a crosssection of countries. Accounting for the issue endogeneity, this paper suggests that countries with a higher level of generalized trust attract more FDI than the low-trust countries.

Heterogeneous firm productivity seems to provide an argument for governments to pursue `pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...

This paper analyzes a model in which housing tenure choice serves as a means of screening households with different utilization rates. If the proportion of low-utilization types is small, there is a separating equilibrium at which tenure choice acts as a screening device: consistent with...

In July 1990, the project of the European Monetary Union (EMU) started and finally led to the introduction of the Euro in January 1999. This paper analyses the development of the government bond market integration during the three stages of the EMU. Based on the results from dynamic conditional...

Between 1960 and 1979, 93 new universities opened in Germany. Using this large tertiary education expansion, I estimate the effect of a university opening on the probability of obtaining a university degree in the local population. I exploit the geographical variation in local university access...

This paper examines the causal effects of a major change in the German parental leave benefit scheme on fertility. I use the unanticipated reform in 2007 to assess how a move from a means-tested to an earnings-related benefit affects higher-order births. By using the German Mikrozensus 2010, I...