We analyze how value added taxes (VATs) affect labor market outcomes (firms' employee costs, wages, hours worked, employment). While VATs are designed to tax consumption, they are levied at the firm level, which creates potential spillovers to labor markets. We hypothesize that VATs affect wages...

We analyze how value added taxes (VATs) affect labor market outcomes (firms' employee costs, wages, hours worked, employment). While VATs are designed to tax consumption, they are levied at the firm level, which creates potential spillovers to labor markets. We hypothesize that VATs affect wages...

Das Jahr 2025 war ein ruhiges Tarifjahr. Insgesamt fanden in lediglich zwölf der inzwischen 22 vom IW-Tarifmonitoring erfassten Branchen Tarifverhandlungen statt. Dabei wurden 15 Tarifverhandlungen geführt oder gestartet, allein neun im ersten Halbjahr. Im zweiten Halbjahr 2025 wurde in der...

This paper investigates whether workers' bargaining power, which extends beyond union membership to collective wage agreements in Germany, affects the level and distribution of wages at the regional level. We conduct fixed-effect regression analysis and a DFL decomposition on SOEP data from 2014...

Migration brings strong economic benefits in the short term and even greater long-term benefits as it contributes to innovation, investment and economic dynamism. The costs of additional migrants are borne by communities that feel pressure on local services, while the benefits are spread more...