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Has German Business Income Taxation Raised too Little Revenue over the Last Decades?

Bach, Stefan - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2013

This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported...

Persistent link: https://www.econbiz.de/10010661286

The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition

Schröder, Philipp J. H. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003

This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar...

Persistent link: https://www.econbiz.de/10004963604

Increasing Block Tariffs in the Water Sector: An Interpretation in Terms of Social Preferences

Meran, Georg; Hirschhausen, Christian von - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014

Many developing countries around the world apply progressive water tariffs, often structured in the form of discretely increasing block tariffs (IBTs). These tariffs have been criticized in the welfare economic literature due to their perceived inefficiency: many of the prices charged under IBTs...

Persistent link: https://www.econbiz.de/10011266599

Increasing Block Tariffs in the Water Sector: A Semi-Welfarist Approach

Meran, Georg; Hirschhausen, Christian von - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2009

We analyze the properties of progressive water tariffs that are often applied in the sector in the form of discretely increasing block tariffs (IBT). We are particularly interested in water tarification in a poverty context where a subsistence level of water has to be allocated to each...

Persistent link: https://www.econbiz.de/10005068854

Reducing Binge Drinking? The Effect of a Ban on Late-Night Off-premise Alcohol Sales on Alcohol-Related Hospital Stays in Germany

Marcus, Jan; Siedler, Thomas - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2015

Excessive alcohol consumption among young people is a major public health concern. On March 1, 2010, the German state … hospitalizations during the years 2007-2011 in Germany in order to evaluate the short-term impact of this policy on alcohol …-related hospitalizations. Applying difference-in-differences methods, we find that the policy change reduces alcohol-related hospitalizations …

Persistent link: https://www.econbiz.de/10011128861

The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling: Empirical Evidence from Combined Industry- and Household-Level Data

Beznoska, Martin; Cludius, Johanna; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2012

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10010559812

Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages

Rattenhuber, Pia - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2012

Empirical evidence so far found ambiguous results for the direction of effect of marginal income tax rates on employee remuneration. Based on the GSOEP data from 2002 through 2008 this study analyzes the impact of the marginal tax load on the employee side on the wage rate also allowing average...

Persistent link: https://www.econbiz.de/10009652508

The German Retirement Benefit Formula: Drawbacks and Alternatives

Breyer, Friedrich; Kifmann, Mathias - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003

Wir diskutieren eine Reihe von Problemen der Rentenformel in der deutschen gesetzlichen Rentenversicherung (GRV). Wir zeigen, dass Bev¨olkerungsgruppen mit ¨uberdurchschnittlicher Lebenserwartung, insbesondere die besser Verdienenden, von den ¨ubrigen Versicherten subventioniert werden, da...

Persistent link: https://www.econbiz.de/10005069089

A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

Persistent link: https://www.econbiz.de/10009150563

R&D and Price Elasticity of Demand

Lucke, Dorothea; Schröder, Philipp J. H.; Schumacher, … - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2004

This note explores the relationship between the price elasticity of demand and the R&D intensity of the product. We introduce the concept of R&D intensity into a standard Dixit-Stiglitz/Krugman-type setting. R&D activity is treated as a fixed cost of production. Within this framework, sectors...

Persistent link: https://www.econbiz.de/10004963820