This document provides an overview of the long-term care system, the number and develop-ment of beneficiaries and the long-term care policy in Germany. The report is part of the first stage of the European project ANCIEN (Assessing Needs of Care in European Nations), commissioned by the European...

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in the regulation using a difference-in-difference...

For the design of the pension system, it is crucial to disentangle the employment responses related to the substitution effect and the income effect. In this paper, we provide causal evidence regarding the importance of the income effect, which is generally assumed to be small or non-existent....

Introduction Germany currently finds itself in a difficult economic situation, one characterised not only by a long period of weak economic growth, but also by developments that, if the necessary adjustment processes are not accomplished, pose a threat to Germany's medium-term growth prospects....

Von der demographischen Entwicklung wird allgemein eine Zunahme der Zahl Pflegebedürftiger erwartet. Um die mögliche Dynamik in diesem Bereich aufzuzeigen, wird mit Hilfe des DIW-Bevölkerungsmodells, das u.a. die weiterhin steigende Lebenserwartung modelliert, die Zahl der Pflegefälle...

Die Konsolidierung der Staatsfinanzen nach der gegenwärtigen Finanz- und Wirtschaftskrise wird eines der zentralen wirtschaftspolitischen Themen der nächsten Jahre sein: Die Regelungen zur "Schuldenbremse" sehen für den Bundeshaushalt bis 2016 einen annähernd ausgeglichenen Haushalt vor, und...