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…
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…
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…
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…
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…
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…
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…