I research the consequences of changes in the deductibility of commuting costs in Germany from 2001 to 2006. Official figures provided by the Federal Statistical Office highlight the fact that German taxpayers claimed deductions for commuting allowances to the tune of 23-29 billion e over the...

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...

Large appliances are major power consumers in households of industrialized countries. Although their energy efficiency has been increasing substantially in past decades, still additional energy efficiency potentials exist. Energy policy that aims at realizing these potentials faces, however,...

I research the market efficiency of the German 6/49 parimutuel lottery game using Stata. To this end, I investigate the existence of profit opportunities for particularly unpopular combinations of numbers (Papachristou and Karamanis (1998)), employing the covariates proposed by Henze and Riedwyl...

This contribution investigates the justifiable spread between labor and capital income tax rates under a dual income tax, based on arguments put forth in Nielsen and Sørensen (1997). An efficient generalized instrumental variables estimator proposed by Hausman and Taylor (1981) is employed in a...

I have researched the economics of interactions on Statalist, based on the full population of exchanges from 1st of January to 30th of April 2009. Both the "demand side" - the questions asked on the list - and the "supply side" - the answers provided - are examined. Along the way, I have paid...