Die Erbschaftsteuer spielt in Deutschland nur eine geringe fiskalische Rolle. Gründe dafür liegen unter anderem in den rechtlichen Möglichkeiten der Steuervermeidung, vor allem bei der Übertragung von Betriebsvermögen. Dabei trägt die Steuer das Potenzial, Vermögenskonzentration zu...

Die Erbschaftsteuer spielt in Deutschland nur eine geringe fiskalische Rolle. Gründe dafür liegen unter anderem in den rechtlichen Möglichkeiten der Steuervermeidung, vor allem bei der Übertragung von Betriebsvermögen. Dabei trägt die Steuer das Potenzial, Vermögenskonzentration zu...

Sick pay compensates for income loss during illness. However, it may distort labor supply by affecting gross wages if paid by employers and net wages if financed by social insurance contributions. We develop a dynamic general equilibrium model with endogenous, biologically founded health and...

Sick pay compensates for income loss during illness. However, it may distort labor supply by affecting gross wages if paid by employers and net wages if financed by social insurance contributions. We develop a dynamic general equilibrium model with endogenous, biologically founded health and...

In this paper, we examine the effects of the Covid-19 pandemic on individual aging and longevity with special focus on socioeconomic disparities in health outcomes. We also explore the individual-specific effects of Long Covid. We develop and calibrate a health economic model based on principles...

In this paper, we examine the effects of the Covid-19 pandemic on individual aging and longevity with special focus on socioeconomic disparities in health outcomes. We also explore the individual-specific effects of Long Covid. We develop and calibrate a health economic model based on principles...

This paper examines the short-run immigration effects on prices for owner-occupied housing and rents in Switzerland, exploiting regional variation at the level of 106 local labor markets ("Mobilité Spatiale" regions) and 26 cantons, respectively. We propose two empirical strategies that exploit...

This paper examines the short-run immigration effects on prices for owner-occupied housing and rents in Switzerland, exploiting regional variation at the level of 106 local labour markets ("Mobilité Spatiale" regions) and 26 cantons, respectively. We propose two empirical strategies that...