We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Bei den Steuersätzen auf Unternehmensgewinne besteht seit längerer Zeit ein Abwärtstrend. Angesicht der zunehmenden Mobilität von Unternehmen senken viele Länder ihre Steuern, um Investitionen und Jobs ins Land zu holen. Auch in Deutschland stellt sich die Frage, ob und wie die...

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Der am 24. November 2021 vorgestellte Koalitionsvertrag 2021-2025 von SPD, Bündnis 90/Die Grünen und FDP sieht eine Reihe von sozial- und steuerpolitischen Maßnahmen vor. Das ZEW Mannheim hat für die Süddeutsche Zeitung die Wirkungen der Reformpläne untersucht. Die Analyse betrachtet die...

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms implemented under Democrat administrations, in...

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to disentangle the policy effect from changing market incomes. Over the period 1979-2007, the cumulative policy effect aggravated inequality by increasing the income share of the top...