Climate policies have very uneven effects in terms of their fiscal impact. While mitigation of climate change typically raises revenues, adaptation is costly to the taxpayer, and the more so, the more …
Die Arbeitswelt befindet sich erneut im Umbruch. In der öffentlichen Debatte werden Befürchtungen geäußert, dass der technologische Wandel und insbesondere die Digitalisierung zu Arbeitsplatzverlusten führen.…
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…
