The increase in network costs within the German electricity grid, due to a rising share of renewable energy generation, has led to higher network charges in recent years. We use socioeconomic data in order to investigate distributional effects within the period 2010-2016, and employ three...

The effects of early school stratification on scholastic performance have been subject to controversial debates in educational policy and science. We exploit a unique variation in Lower Saxony, Germany, where performance based tracking was preponed from grade 7 to grade 5 in 2004. We measure the...

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state in terms of growth and unemployment. Especially the progressive...

There is general agreement about the importance of integrating non-monetary income components into cash-based income measures in order to improve the comparability of distribution results across time and space. Based on micro-data from the first round of EU-SILC (EU Statistics on Income and...

While climate policy studies are widespread, fully fledged computable general equilibrium (CGE) model analyses of distributional policy effects are challenging because the required data and approaches are not directly available. To ease such distributional analyses, we provide a step-by-step...

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...