Die bayerische Wirtschaft wurde von den Auswirkungen der Corona-Pandemie hart getroffen. Die negativen Auswirkungen ziehen sich durch alle Sektoren und Unternehmensgrößen. Besonders pessimistisch blicken dabei Kleinunternehmen in die Zukunft. Im Vergleich zu Dienstleistern, Handel und...

What is the status quo of fairness in Europe? To answer this question, we have calculated multidimensional equality of opportunity in income, education, and health for 29 European countries in 2019. Our results show that inequalities of opportunity in education and health are lower than in...

Are the United States still a land of opportunity? We provide new insights on this question by invoking a novel measurement approach that allows us to target the joint distribution of income and wealth. We show that inequality of opportunity has increased by 77% over the time period 1983-2016....

Are the United States still a land of opportunity? We provide new insights on this question by invoking a novel measurement approach that allows us to target the joint distribution of income and wealth. We show that inequality of opportunity has increased by 77% over the time period 1983-2016....

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...

Anhand von administrativen Steuerdaten betrachten wir für die Jahre 1998–2016 regionale Einkommensungleichheit auf Ebene der Bundesländer, Kreise und Gemeinden. Städtische Gemeinden und Gemeinden in Westdeutschland haben zwar durchschnittlich hohe Einkommen, weisen aber auch die stärkste...

We characterize regional inequality in gross incomes at the municipality level in Germany using data from administrative tax returns for the period 1998-2016. More unequal municipalities are more likely to be urban and located in West Germany. Decomposing the increase in inequality in the last...

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...

This policy brief provides novel empirical evidence on the causal effect of increasing corporate taxes on firm investment. The study combines unique data on investment plans and their realizations of firms in the German industrial sector and data on more than 1,400 local tax changes in the...

Der vorliegende Beitrag stellt die Ergebnisse einer Umfrage zu den wirtschaftlichen Folgen der Coronakrise unter bayerischen Unternehmen dar. Die Ergebnisse verdeutlichen, dass die bayerische Wirtschaft von den Auswirkungen der CoronaPandemie hart getroffen wurde. Die negativen Auswirkungen...