The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as elsewhere. The tax system plays a central role in a modern...

[Einleitung] Die Corona-Pandemie und die Maßnahmen zu ihrer Bekämpfung haben seit Beginn des ersten Lockdowns im März 2020 die deutsche Wirtschaft und den Arbeitsmarkt vor gewaltige Herausforderungen gestellt. War Arbeitslosigkeit im Angesicht des kontinuierlichen Wirtschaftswachstums und...

Carbon pricing is a key instrument for achieving Europe's ambitious climate targets. It is therefore not surprising that reform of the EU carbon market is at the heart of the measures proposed by the European Commission (EC). One important policy innovation would be the introduction of a second...

Carbon pricing is a key instrument for achieving Europe's ambitious climate targets. It is therefore not surprising that reform of the EU carbon market is at the heart of the measures proposed by the European Commission (EC). One important policy innovation would be the introduction of a second...

Das ifo Institut hat im Juni 2020 eine Prognose zu den Auswirkungen vorgelegt, die sich auf das deutsche Ertragsteueraufkommen durch eine Umsetzung der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte ergeben könnten. In ihrem Basisszenario geht die Studie von einem Zuwachs von rd. 600...

While a growing body of literature finds positive impacts of Start-Up Subsidies (SUS) on labor market outcomes of participants, little is known about how the design of these programs shapes their effectiveness and hence how to improve policy. As experimental variation in program design is...

In this paper we report the results of an empirical study on the employment growth effects of a policy intervention, explicitly aimed at increasing placement efficiency of the Federal Employment Agency in Germany. We use the Hartz III reform in the year 2004 as an exogenous intervention that...

Am 11.11.2020 veröffentliche Jens Spahn das Eckpunktepapier zur Reform der sozialen Pflegeversicherung. Die Autoren beleuchten die ordnungs- und verteilungspolitischen Implikationen vier zentraler Aspekte des Reformvorschlags: das Einfrieren des maximalen Eigenanteils bei der stationären...

While a growing body of literature finds positive impacts of Start-Up Subsidies (SUS) on labor market outcomes of participants, little is known about how the design of these programs shapes their effectiveness and hence how to improve policy. As experimental variation in program design is...

The Electric Power Industry Reform Act (EPIRA) is one of the landmark pro-market reforms implemented to achieve reliable and competitively priced electricity in the Philippines. Due to its perceived ineffectiveness, however, the law has been subjected to a number of criticisms with some calling...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but also on macro level by using a dynamic scoring methodology. First, we assess the fiscal and distributional impact of this reform using the microsimulation model EUROMOD. Second,...

Public investment has been badly neglected in Germany over the past two decades, with the result that the public capital stock no longer meets the standards of a modern economy and is inadequate for the challenges that will be posed by demographic change and Germany's international...

Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in...

Ziel dieser Handreichung ist es, allen Interessierten und insbesondere den Forschenden aus den Sozial-, Verhaltens- und Wirtschaftswissenschaften die für die empirische Forschung relevanten Regelungen des Datenschutzes näher zu bringen. Die Handreichung erläutert die datenschutzrechtlichen...

Der öffentliche Sektor in Deutschland hat enorme Investitionsbedarfe, die auf rund 450 Mrd. Euro über die kommenden zehn Jahre geschätzt werden. Um diese Investitionen umzusetzen, ist ein Zehnjahresprogramm, finanziert über zusätzliche Kreditaufnahme, sinnvoll. Dafür sollte die...

China ist ein wichtiger Handelspartner der Europäischen Union und zudem neuer Systemwettbewerber. Sorgen bereiten aus europäischer Sicht vor allem die ökonomischen Wettbewerbsverzerrungen durch den chinesischen Staatskapitalismus, die sich zunehmend auch auf den Weltmärkten auswirken....

Public investment has been badly neglected in Germany over the past two decades, with the result that the public capital stock no longer meets the standards of a modern economy and is inadequate for the challenges that will be posed by demographic change and Germany's international...

Die Staatsschuldenquoten werden infolge der Coronakrise weltweit erheblich steigen. Angesichts des strikten fiskalischen Regelwerks für die Mitgliedsländer der EU und insbesondere des Euroraums bedeutet das eine enorme Herausforderung. Die Europäische Kommission berät seit Anfang des Jahres...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete...

This article examines the German debt brake from a technical point of view. By designing the debt brake on the basis of the EU method, it should be possible to achieve an adequate division between the cyclical and structural components of the budget balance, while at the same time pursuing a...

In a Public Employment Service reform implemented in 2013, sixty Finnish municipalities experienced an involuntary employment office closure. The Government's objective was to replace traditional face-to-face employment counselling with modern online counselling and simultaneously generate...

Die aktuellen Systeme der sozialen Sicherung stellen eine Antwort entwickelter Staaten auf die sozioökonomischen Bedingungen rasch wachsender Industriegesellschaften dar (hohe Wachstumsraten, stabile Erwerbsverhältnisse, junge Erwerbsbevölkerung etc.). Diese Bedingungen sind im 21....

Die öffentliche Diskussion macht die Notwendigkeit und Relevanz einer Reform des dualen Mediensystems deutlich. Daher haben die Mediengruppe RTL Deutschland GmbH und die ProSiebenSat.1 Media SE WIK-Consult mit einer Untersuchung beauftragt, wie das bestehende System vor dem Hintergrund sich...

Im Rahmen der Aufarbeitung des Wirecard-Skandals wird auch eine Änderung der Kriterien zur Aufnahme in den deutschen Leitindex DAX diskutiert. Die bislang von der Deutschen Börse vorgesehenen Maßnahmen gehen in die richtige Richtung, sind aber nicht weitreichend genug. Es bedarf eines...

This article examines the German debt brake from a technical point of view. By designing the debt brake on the basis of the EU method, it should be possible to achieve an adequate division between the cyclical and structural components of the budget balance, while at the same time pursuing a...

Der öffentliche Sektor in Deutschland hat enorme Investitionsbedarfe, die auf rund 450 Mrd. Euro über die kommenden zehn Jahre geschätzt werden. Um diese Investitionen umzusetzen, ist ein Zehnjahresprogramm, finanziert über zusätzliche Kreditaufnahme, sinnvoll. Dafür sollte die...

We estimate the effects of a mandate allocating a third of corporate board seats to workers (shared governance). We study a reform in Germany that abruptly abolished this mandate for new firm cohorts but locked it in for incumbents. Rejecting the canonical hold-up prediction - that increasing...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete...

In the most recent decade, the European Union has shown itself to be less robust than globalists imagined. Globalists believed that supranationality was weatherproof – that it would always outperform national alternatives and would survive adversity. Economic stagnation and Brexit belied these...

Public investment has been badly neglected in Germany over the past two decades, with the result that the public capital stock no longer meets the standards of a modern economy and is inadequate for the challenges that will be posed by demographic change and Germany’s international...

Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in...