The future of the German pay as you go public pension system is dependent on families with children. In contrast to German tax law, there are no child allowances in the social insurance system. As a result,…
Over the coming months President Trump will decide on whether to adopt the tax reform proposed by House Republicans. This decision could have a historic impact on international corporate taxation, with…
This study analyses the persistence and true state dependence of overqualification, i.e. a mismatch between workers' qualifications and their jobs’ educational requirements. Employing individual-level panel data…
Zur Messung von Effektivsteuerbelastungen hat sich in den vergangenen Jahren ein umfassendes Instrumentarium entwickelt, das auf unterschiedlichen Methoden basiert. Der European Tax Analyzer verwendet…
Ambitionierte Klimapolitik führt zu strukturellen ökonomischen Veränderungen. Dieser Artikel untersucht, welche Verteilungseffekte daraus für private Haushalte entstehen und wie diese gemindert werden können.
The authors analyse 149 newly compiled monthly time series on financial market stress conditions in the euro area. With the aid of a factor model they find different sources of financial stress that are…
