This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...

In diesem Forschungsprojekt werden die gesamtwirtschaftlichen Wirkungen von verstärkten Bemühungen analysiert, Flüchtlinge in den deutschen Arbeitsmarkt zu integrieren. Die Analysen basieren auf einem gesamtwirtschaftlichen Simulationsmodell, das von DIW Berlin und dem IAB entwickelt wurde....

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...

Basic income benefits cover recipients' actual heating expenses as long as they are not unusually high. In contrast, their electricity expenses are only covered via a lump sum at the standard rate. Thus, basic income recipients have weaker incentives for reducing their heating expenses than for...