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  • Publication . Book . 1947
    Open Access German
    Authors: 
    Papst Pius XI.;
    Country: Germany

    Digitalisat der Ausgabe von 1947, erschienen 2018

  • Open Access
    Authors: 
    Fossen, Frank; Simmler, Martin;
    Publisher: Freie Universität Berlin
    Country: Germany

    Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on...

  • Open Access German
    Authors: 
    Eisend, Martin;
    Country: Germany

    Die Generalisierbarkeitstheorie stellt einen messtheoretischen Ansatz dar, der im Gegensatz zur klassischen Testtheorie verschiedene Fehlerquellen gleichzeitig berücksichtigen kann. Auf der Basis der Ergebnisse einer Generalisierbarkeitsstudie lassen sich genaue Angaben...

  • Open Access English
    Authors: 
    Bönke, Timm; Schröder, Carsten; Werdt, Clive;
    Country: Germany

    We outline a procedure for combining six cross-sections of the German Sample Survey of Income and Expenditure, and discuss potential pitfalls of such a venture. Particularly, we investigate the consequences of a major break in the survey design for inter-temporal compar...

  • Publication . Book . Other literature type . 2012
    Open Access
    Authors: 
    Alexanian, Nicole; Bebermeier, Wiebke; Blaschta, Dirk; Ramisch, Arne;
    Publisher: Edition Topoi
    Country: Germany
  • Open Access German
    Authors: 
    Glöckner, Olaf; Wahdat-Hagh, Wahied;
    Country: Germany

    Rund 40.000 Geflüchtete hat das Land Brandenburg im Zeitraum von 2015 bis 2017 aufgenommen. Viele von ihnen sind aus dem Mittleren Osten und Afrika, teilweise auch aus Russland (Tschetschenien) gekommen. Gefördert vom Bündnis für Brandenburg, haben Forscher des Moses Me...

  • Publication . Book . 2018 . Embargo End Date: 13 Jun 2019
    Open Access
    Authors: 
    Eickhoff, Karoline; Stollenwerk, Eric;
    Publisher: Freie Universität Berlin
    Country: Germany

    This policy paper contributes to the debate on the implementation of the new resilience paradigm central to the EU‘s Global Strategy. It argues that the EU should clearly distinguish between regime stability as the capacity to persist or ‘bounce back’, and resilience as...

  • Open Access English
    Authors: 
    Bulbarelli, Miriam;
    Country: Germany

    The international financial crisis, which started in the United States at the end of 2007, hit Europe soon afterwards. Its impact on the old continent has been e normous. A number of country -specific crises were triggered, especially in the European periphery. This ess...

  • Publication . Book . 2011 . Embargo End Date: 24 Feb 2011
    Open Access
    Authors: 
    Kappler, Marcus; Reisen, Helmut; Schularick, Moritz; Turkisch, Edouard;
    Publisher: Freie Universität Berlin
    Country: Germany

    In this paper we study the macroeconomic effects of large exchange rate appreciations. Using a sample of 128 countries from 1960-2008, we identify large nominal and real appreciations shocks and study their macroeconomic effects in a dummy-augmented panel autoregressive...

  • Publication . Book . 2011 . Embargo End Date: 14 Oct 2011
    Open Access
    Authors: 
    Bach, Stefan; Corneo, Giacomo; Steiner, Viktor;
    Publisher: Freie Universität Berlin
    Country: Germany

    We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion...