Direkt zur Hauptnavigation springen Direkt zum Inhalt springen
info(at)avldigital.remove-this.de
Deutsch English
Letzte Suchanfragen

Ergebnisse für *

Zeige Ergebnisse 1 bis 19 von 19.

  1. Robots at work?
    pitfalls of industry level data
    Autor*in: Bekhtiar, Karim; Bittschi, Benjamin; Sellner, Richard
    Erschienen: December 2021
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely affect the employment share of lowskilled labor. We demonstrate that these effects are heavily influenced by the... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 533
    Fernleihe:
    keine Fernleihe

     

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely affect the employment share of lowskilled labor. We demonstrate that these effects are heavily influenced by the sample composition and argue that focusing on manufacturing and mining sectors mitigates unobserved heterogeneity and is more coherent with an identification strategy that rests on instruments that do not vary by industries. In sum, this leads to more plausible results regarding the overall economic effects of robotization, whereby the focus on robotizing industries leads to a sizable drop of the productivity effects, halving the effect size for labor productivity and insignificant price effects. The most pronounced consequences from the sample choice occur for labor market outcomes, where significant negative employment effects become insignificant and positive wage effects are reversed into the opposite. We show that controlling for demographic workforce characteristics is essential for obtaining significant labor productivity effects and leads to the negative effects of robots on wages. Additionally, investigating only robotizing sectors does not corroborate skill-biased technological change due to robotization, but rather, indicates towards labor market polarization. Finally, we document a non-monotonicity in one of the instruments, which calls for caution in the use of that instrument.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/249259
    Schriftenreihe: WIFO working papers ; 639 (2021)
    Schlagworte: Robots; Productivity; Technological change
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  2. Robots at work? pitfalls of industry level data
    Autor*in: Bekhtiar, Karim; Bittschi, Benjamin; Sellner, Richard
    Erschienen: [2021]
    Verlag:  Institut für Höhere Studien - Institute for Advanced Studies (IHS), Wien

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely affect the employment share of low-skilled labor. We show that these effects hold only, when comparing... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 387
    Fernleihe:
    keine Fernleihe

     

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely affect the employment share of low-skilled labor. We show that these effects hold only, when comparing hardly-robotizing with highly-robotizing sectors and collapse, when only the latter are analyzed. Controlling for demographic workforce variables reestablishes the productivity effects, but still rejects positive wage effects and skill-biased technological change. Additionally, we find no effects, when the investigation period is extended to the most recent data (2008-2015) and document non-monotonicity in one of the instruments, which calls the respective results into question.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/231376
    Schriftenreihe: IHS working paper ; 30 (February 2021)
    Schlagworte: Robots; Productivity; Technological Change
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  3. Robots at work?
    pitfalls of industry level data
    Autor*in: Bekhtiar, Karim; Bittschi, Benjamin; Sellner, Richard
    Erschienen: 2021
    Verlag:  ifo Institute, Munich, Germany

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely aect the employment share of low-skilled labor. We show that these effects hold only, when comparing... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 677
    Fernleihe:
    keine Fernleihe

     

    In a seminal paper Graetz and Michaels (2018) find that robots increase labor productivity and TFP, lower output prices and adversely aect the employment share of low-skilled labor. We show that these effects hold only, when comparing hardly-robotizing with highly-robotizing sectors and collapse, when only the latter are analyzed. Controlling for demographic workforce variables reestablishes the productivity effects, but still rejects positive wage effects and skill-biased technological change. Additionally, we find no effects, when the investigation period is extended to the most recent data (2008-2015) and document non-monotonicity in one of the instruments, which calls the respective results into question.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/233803
    Schriftenreihe: EconPol working paper ; vol. 5, 58 (2021, February)
    Schlagworte: Robots; Productivity; Technological Change
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  4. Effektabschätzung möglicher Reformen des Arbeitslosenversicherungsrechtes
    Autor*in: Bittschi, Benjamin; Fink, Marian; Horvath, Thomas; Mahringer, Helmut
    Erschienen: Dezember 2023
    Verlag:  WIFO, Österreichisches Institut für Wirtschaftsforschung, Wien

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Beteiligt: Albert, Anna (Mitwirkender); Grandner, Lydia (Mitwirkender); Weingärtner, Stefan (Mitwirkender)
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Druck
    Weitere Schlagworte: Graue Literatur
    Umfang: 100 Seiten, Illustrationen, 30 cm
  5. Price elasticities and implied tax revenue for alcoholic beverages
    evidence from Poland, France and Spain
    Autor*in: Bittschi, Benjamin; Fortin, Ines; Koch, Sebastian; Sellner, Richard; Loretz, Simon; Zwirn, Gregor
    Erschienen: April 2019
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    The study estimates the tax revenue effects of changes in alcohol excise taxes for Spain, France and Poland. In addition to excise tax and VAT revenue effects, the price pass-through and the impact on market volumes is estimated. The main parameters... mehr

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 533
    Fernleihe:
    keine Fernleihe

     

    The study estimates the tax revenue effects of changes in alcohol excise taxes for Spain, France and Poland. In addition to excise tax and VAT revenue effects, the price pass-through and the impact on market volumes is estimated. The main parameters - the tax pass-through rate of excise duties to consumer prices and the price elasticities of demand for alcoholic beverages - are estimated via state-of-the-art econometric approaches based a combination of household-levels and macro data. In a first step, the literature survey finds very diverse estimates for price elasticities of alcoholic beverages. We find evidence that excise taxes are typically fully passed onto consumer prices. Using micro data at the household level, we find price elasticities of demand for Spain, France and Poland which are higher (in absolute terms) than those typically found in the literature. This implies that price increases lead to larger drops in sales volume and, thus, tax increases might not result in the expected additional tax revenues. A macro level estimation of the relation between excise tax rates and revenues confirms a Laffer-curve type relationship, i.e., tax revenues cease to increase if excise tax rates reach a certain threshold level. The empirical evidence in this study suggests that the tax rates for beer and wine are well below this revenue maximising saddle point, but the evidence is inconclusive for spirits in the countries in question. Using the simulation tool developed in this study, it is found that a 1 percent increase in the excise tax rates of each alcoholic beverage prevailing in 2017 in each of the countries will have the strongest negative effect on the market volumes of spirits, while for beer and wine these increases translate to by and large higher collected tax revenues. Noteworthily, in some scenarios excise tax increases result in decreases in VAT revenues due to a significant reduction in the higher value on-trade sales.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/207152
    Schriftenreihe: WIFO working papers ; 2019, 579
    Umfang: 1 Online-Ressource (circa 97 Seiten), Illustrationen
  6. Water the flowers you want to grow?
    evidence on private recognition and donor loyalty
    Autor*in: Bittschi, Benjamin; Dwenger, Nadja; Rincke, Johannes
    Erschienen: 06 July 2020
    Verlag:  Centre for Economic Policy Research, London

    Zugang:
    Verlag (lizenzpflichtig)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    LZ 161
    Fernleihe:
    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP14996
    Umfang: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  7. Water the flowers you want to grow?
    evidence on private recognition and donor loyalty
    Autor*in: Bittschi, Benjamin; Dwenger, Nadja; Rincke, Johannes
    Erschienen: July 2020
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We study donor loyalty in the context of church membership in Germany. Church members have to make substantial payments to their church but can opt out at any time. In a large-scale field experiment, we examine how private recognition for past... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    We study donor loyalty in the context of church membership in Germany. Church members have to make substantial payments to their church but can opt out at any time. In a large-scale field experiment, we examine how private recognition for past payments affects church members' loyalty. We find that recognizing past payments in a letter significantly reduces opt-outs. This effect is driven by members in the bottom quartile of baseline payments to the church. Consistent with optimization frictions prior to the experiment, we observe a spike in opt-outs immediately after treatment for particularly costly memberships.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/223496
    Schriftenreihe: CESifo working paper ; no. 8424 (2020)
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  8. Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019hSilvia Rocha-Akis, Jürgen Bierbaumer, Benjamin Bittschi, Julia Bock-Schappelwein, Martina Einsiedl, Marian Fink, Michael Klien, Simon Loretz, Christine Mayrhuber ; wissenschaftliche Assistenz: Stefan Fuchs, Lydia Grandner, Paul Höfle, Lukas Schmoigl, Michael Weingärtler, Stefan Weingärtner ; WIFO, Österreichisches Institut für Wirtschaftsforschung
    Autor*in: Rocha-Akis, Silvia; Bierbaumer, Jürgen; Bittschi, Benjamin; Bock-Schappelwein, Julia; Einsiedl, Martina; Fink, Marian; Klien, Michael; Loretz, Simon; Mayrhuber, Christine
    Erschienen: Oktober 2023
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    C 285748
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Inhaltsverzeichnis (lizenzpflichtig)
    Quelle: Verbundkataloge
    Beteiligt: Fuchs, Stefan (MitwirkendeR); Grandner, Lydia (MitwirkendeR); Höfle, Paul (MitwirkendeR); Schmoigl, Lukas (MitwirkendeR); Weingärtler, Michael (MitwirkendeR); Weingärtner, Stefan (MitwirkendeR)
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Druck
    Weitere Identifier:
    5221
    Schlagworte: Umverteilung; Verteilungswirkung; Öffentliche Ausgaben; Österreich
    Umfang: X, 241 Seiten, Illustrationen
  9. Aktivierbare Arbeitsmarktpotenziale und "Stille Reserven" in Österreich
    Autor*in: Angel, Stefan; Bittschi, Benjamin; Horvath, Thomas; Kogler, Marion; Mahringer, Helmut
    Erschienen: 2023
    Verlag:  WIFO, Österreichisches Institut für Wirtschaftsforschung, Wien

    Standort:
    Staats- und Universitätsbibliothek Bremen
    Signatur:
    a vwl 244 3dd/610
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    C 285752
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Inhaltsverzeichnis (lizenzpflichtig)
    Quelle: Verbundkataloge
    Beteiligt: Höfle, Paul (MitwirkendeR)
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Druck
    Schlagworte: Arbeitskräftepotenzial; Prognose; Österreich
    Umfang: XVII, 70 Seiten, Illustrationen, 30 cm
  10. The WIFO Radar of Competitiveness for the Austrian economy 2023
    Autor*in: Peneder, Michael; Bittschi, Benjamin; Burton, Anna; Köppl, Angela; Url, Thomas
    Erschienen: January 2024
    Verlag:  Austrian Institute of Economic Research, Vienna

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Nicht speichern
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: WIFO reports on Austria ; 2024, 2
    Schlagworte: Competitiveness; quality of location; productivity; social living conditions; resource efficiency
    Umfang: 1 Online-Ressource (circa 13 Seiten), Illustrationen
  11. Effektabschätzung möglicher Reformen des Arbeitslosenversicherungsrechtes
    Autor*in: Bittschi, Benjamin; Fink, Marian; Horvath, Thomas; Mahringer, Helmut
    Erschienen: Dezember 2023
    Verlag:  WIFO, Österreichisches Institut für Wirtschaftsforschung, Wien

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    C 285906
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Beteiligt: Albert, Anna (MitwirkendeR); Grandner, Lydia (MitwirkendeR); Weingärtner, Stefan (MitwirkendeR)
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Druck
    Schlagworte: Arbeitslosenversicherung; Reform; Österreich
    Umfang: 100 Seiten, Illustrationen, 30 cm
  12. Assessing the labour supply effect of harmonising regular retirement age in Austria
    Autor*in: Bittschi, Benjamin; Horvath, Thomas; Mahringer, Helmut; Mayrhuber, Christine; Spielauer, Martin; Warum, Philipp
    Erschienen: March 2024
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    The aim of this study is to assess the impact of the ongoing harmonisation of the retirement age for women with that for men on women's labour supply in Austria. According to the current legal framework, the standard retirement age for women will be... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 533
    Fernleihe:
    keine Fernleihe

     

    The aim of this study is to assess the impact of the ongoing harmonisation of the retirement age for women with that for men on women's labour supply in Austria. According to the current legal framework, the standard retirement age for women will be gradually raised from 60 to 65 years from 2024 onwards, with the retirement age being raised by 6 months each year. The impact of the pension reform on women's labour supply is quantified using the dynamic microsimulation model microDEMS. This model integrates demographic changes in line with official population projections and detailed labour market modelling. According to our projections, the labour supply of women aged 60 to 64 increases by 87,000 in 2040 compared to a scenario in which the retirement age remains unchanged. We compare our results with two alternative approaches: the more stylised microWELT simulation model and a purely data-driven approach. While all methods produce very similar results in the long run, the detailed modelling in microDEMS provides more plausible results during the transition period when the reform is gradually implemented. This is because it allows for a realistic representation of pension paths, taking into account all relevant pension types and the corresponding eligibility criteria, such as sufficient accumulated insurance periods. In contrast to a purely datadriven approach, microDEMS modelling also has the advantage of explicitly representing and quantifying the components of the change in labour supply.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/289837
    Schriftenreihe: WIFO working papers ; 673 (2024)
    Schlagworte: Dynamic microsimulation; pension reform; labour force participation
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  13. On the political feasibility of increasing the legal retirement age
    Autor*in: Bittschi, Benjamin; Wigger, Berthold U.
    Erschienen: [2019]
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Within a politico-economic model we first establish three hypotheses: (i) Retirees generally prefer a higher retirement age than workers, whereby just retired individuals prefer the highest retirement age, (ii) in equilibrium the level of the legal... mehr

    Standort:
    Staats- und Universitätsbibliothek Bremen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Within a politico-economic model we first establish three hypotheses: (i) Retirees generally prefer a higher retirement age than workers, whereby just retired individuals prefer the highest retirement age, (ii) in equilibrium the level of the legal retirement age is increasing in longevity and (iii) decreasing in the public pension replacement rate. We then test these hypotheses empirically. Employing micro data for Germany we corroborate the first hypothesis with descriptive regressions and a fuzzy regression discontinuity (FRD) design. We show that just retired individuals are indeed most in favor of an increase in the legal retirement age. On the basis of cross country panel IV regressions we provide evidence for the second and third hypothesis. We demonstrate that a one percentage point increase in the share of the elderly increases the legal retirement age by 0.3 to 0.5 years, and that a 10 percentage point increase in the replacement rate reduces the legal retirement age by 0.5 to 3 years. We conclude that if policy contains the generosity of public pensions, increasing the legal retirement age becomes politically more feasible.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/198852
    Schriftenreihe: Array ; no. 7492 (January 2019)
    Umfang: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  14. Philanthropy in a secular society
    Autor*in: Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U.
    Erschienen: February 2016
    Verlag:  ZEW, Centre for European Economic Research, Mannheim

    In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2016,21)
    Fernleihe:
    keine Fernleihe

     

    In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not for the church-leavers. In contrast to church members, donations of church-leavers and non-members are also highly responsive to the tax deductibility. Additionally, non-donors exhibit a significantly increased probability of leaving church compared to donors. Finally, we demonstrate that leaving church increases donations on the extensive margin but decrease giving along the intensive margin.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/129607
    Schriftenreihe: Discussion paper / ZEW, Centre for European Economic Research ; no. 16-021
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  15. Remittances and public finances
    evidence from oil-price shocks
    Autor*in: Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp
    Erschienen: March 3, 2016
    Verlag:  ZEW, Centre for European Economic Research, Mannheim

    We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2016,22)
    Fernleihe:
    keine Fernleihe

     

    We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive effect on VAT revenues but no effect on income-tax revenues. This suggests that remittances often escape the income tax but can be taxed via consumption. We further show that tax policy is responsive to shocks in incoming remittances: remittances make the adoption of VAT-systems more likely, and they lead to lower VAT-rates and higher income-tax rates.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/129611
    Schriftenreihe: Discussion paper / ZEW, Centre for European Economic Research ; no. 16-022
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  16. On tax evasion, entrepreneurial generosity and fungible assets
    Autor*in: Bittschi, Benjamin; Borgloh, Sarah; Moessinger, Marc-Daniel
    Erschienen: March 2016
    Verlag:  ZEW, Centre for European Economic Research, Mannheim

    We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2016,24)
    Fernleihe:
    keine Fernleihe

     

    We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital income exhibit a positive effect, the remaining income sources do not influence charity on statistically signifcant levels. This exercise is not new and has been conducted for (at least) three different purposes: 1) Relying on the described results, a public finance researcher would state that business and capital income are more prone to tax evasion than the remaining income sources. 2) An entrepreneurship researcher would conclude that business owners are more generous than employees, and 3) a researcher testing the validity of the life cycle theory (or its behavioral counterpart) would refute the fungibility of income. In contrast, we argue that none of these approaches can answer the intended question if solicitation effects of fundraising or measurement error of the income sources are not taken into account. Applying a fixed effect poisson model, we demonstrate that under certain assumptions the results can have a meaningful interpretation.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/129608
    Schriftenreihe: Discussion paper / ZEW, Centre for European Economic Research ; no. 16-024
    Umfang: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  17. Wettbewerbsfähigkeit und nachhaltige Entwicklung der österreichischen Wirtschaft
    Autor*in: Peneder, Michael; Bittschi, Benjamin; Köppl, Angela; Mayerhofer, Peter; Url, Thomas; Bärenthaler-Sieber, Susanne; Böheim, Michael
    Erschienen: Juni 2023
    Verlag:  WIFO, Österreichisches Institut für Wirtschaftsforschung, Wien

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    C 285639
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Inhaltsverzeichnis (lizenzpflichtig)
    Quelle: Verbundkataloge
    Beteiligt: Albert, Anna (MitwirkendeR); Arnold, Elisabeth (MitwirkendeR); Glauninger, Ursula (MitwirkendeR); Markytan, Susanne (MitwirkendeR); Riegler, Maria (MitwirkendeR); Schmidt, Nicole (MitwirkendeR); Slickers, Tim (MitwirkendeR)
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Druck
    Schlagworte: Internationaler Wettbewerb; Standortwettbewerb; Produktivitätsentwicklung; Österreich; Wettbewerbsfähigkeit; Standortqualität; Produktivität
    Umfang: XX, 257 Seiten, Illustrationen, 30 cm
  18. Paid and unpaid labor in nonprofit organizations
    does the substitution effect exist?
    Autor*in: Bittschi, Benjamin; Pennerstorfer, Astrid; Schneider, Ulrike
    Erschienen: January 2013
    Verlag:  Institute for Social Policy, Department of Socioeconomics, Vienna University of Economics and Business, Wien

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 364 (2013,1)
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / Institute for Social Policy ; 2013, 01
    Schlagworte: Ehrenamtliche Arbeit; Lohnstruktur; Nichtregierungsorganisation; Österreich
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
    Bemerkung(en):

    Neuere Version unter epub.wu.ac.at/id/eprint/4442 verfügbar
  19. Did the introduction of the euro lead to money illusion?
    empirical evidence from Germany
    Autor*in: Bittschi, Benjamin; Duppel, Saskia
    Erschienen: 2015
    Verlag:  ZEW, Mannheim

    Using the introduction of the euro as a natural experiment, we provide economy-wide evidence for money illusion based on declared donations from German administrative income tax data. Our results suggest a magnitude of the money illusion effect... mehr

    Standort:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15 (2015,58)
    Fernleihe:
    keine Fernleihe

     

    Using the introduction of the euro as a natural experiment, we provide economy-wide evidence for money illusion based on declared donations from German administrative income tax data. Our results suggest a magnitude of the money illusion effect between 2.4% and 7.6%. Compared to previous studies on money illusion in the course of the euro currency changeover this effect size is significantly lower. We trace this back to the more comprehensive donation data in our study compared to hitherto studied face-to-face collections, which makes our results less prone to "power of the ask" and social pressure effects.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/115883
    Schriftenreihe: Discussion paper / ZEW ; 15-058
    Umfang: Online-Ressource (23 S.), graph. Darst.