In dieser Studie werden auf der Basis einer Weiterentwicklung des ZEW Mikrosimulationsmodells des Abgaben- Steuer- und Transfersystems fiskalische und individuelle Nettoerträge und Renditen von…
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…
Over the 2000s, many federal states in Germany shortened the duration of secondary school by one year while keeping the curriculum unchanged. Exploiting quasi-experimental variation due to the staggered…
We ask whether a pay-as-you-go financed social security system is welfare improving in an economy with idiosyncratic productivity and aggregate business cycle risk. We show analytically that the whole welfare…