1. Refereed Journal // 2024

    Die Zukunftsquote: Ein neuer Kompass für den Bundeshaushalt

    In diesem Beitrag beschreiben Albrecht Bohne, Friedrich Heinemann, Thomas Niebel und Michael Thöne das Konzept und die Implementierung einer „Zukunftsquote“ als einen möglichen neuen Kompass zur Bewertung von…

  2. Refereed Journal // 2024

    Testing for differences in survey-based density expectations: A compositional data approach

    We propose to treat survey-based density expectations as compositional data when testing either for heterogeneity in density forecasts across different groups of agents or for changes over time. Monte Carlo…

  3. Refereed Journal // 2024

    Long-run consequences of informal elderly care and implications of public long-term care insurance

    We estimate a dynamic structural model of labor supply, retirement, and informal caregiving to study short and long-term costs of informal caregiving in Germany. Incorporating labor market frictions and the…

  4. Refereed Journal // 2024

    Getting the Right Tail Right: Modeling Tails of Health Expenditure Distributions

    Health expenditure data almost always include extreme values, implying that the underlying distribution has heavy tails. This may result in infinite variances as well as higher-order moments and bias the…

  5. Refereed Journal // 2024

    The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms

    In this paper, we illustrate the tax attractiveness of EU countries as investment locations over time in terms of effective average tax rates and evaluate potential tax reform options. Our quantitative…

  6. Refereed Journal // 2024

    From diversity to sustainability: Environmental and social spillover effects of board gender quotas

    Exploiting the staggered implementation of board gender quotas in Europe, this study examines their effect on firms’ environmental, social, and governance (ESG) performance. I find that firms’ environmental and…

  7. Refereed Journal // 2024

    Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality

    About half of government expenditure in the United States takes the form of government consumption (e.g., education, defense, infrastructure). In many studies of post-tax inequality based on the DINA framework…