Although France and Germany are similar in many socio-economic dimensions, their total fertility rates are at the opposite extremes of the spectrum found in the OECD. German family policy has sought to increase…
A recent literature suggests imposing different tax rates on different types of taxpayers. The rationale behind this approach is based on two conditions: (i) The characteristics of the considered types of…
In scientific literature, two key parameters have been established measuring the reaction to income tax changes: labour supply elasticities on the one hand and the elasticity of taxable income on the other.…
The idea of enhanced fiscal integration in Europe is a key concept in overcoming the sovereign debt crisis in Europe and stabilising the European Currency Union. Various ideas regarding the design of a fiscal…
Das Bundesministerium für Arbeit und Soziales (BAMS) vergibt im Rahmen der Erstellung des fünften Armuts- und Reichtumsberichts ein Forschungsprojekt mit de, Titel Analyse der Verteilung von Einkommen und Vermögen…
The aim of this study is to analyze fiscal policy in the euro area under the current institutional architecture of the Eurozone. In the first part, it will be investigated to what extent automatic stabilizers have…
We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric…
We study the effects of property taxes on housing markets and municipalities. Despite a broad and comprehensive literature on the incidence of property taxes, there is still neither an empirical nor a theoretical…