Abstract Due to technological change, the opening of borders, and increased economic integration, the financial costs of relocating businesses and factors of production, moving residences, changing jobs, and transporting goods and services across borders pose new challenges for countries and subnational governments seeking to implement redistributive policies. This increasing mobility across borders implies that redistributive policies may amplify interjurisdictional fiscal externalities. In this article, we selectively review the literature relating to redistributive policy in an open economy setting. We then consider some of the implications of globalization for policy design, both within federal systems and across countries. Although globalization poses new challenges for fiscal systems, it does not necessarily imply that redistributive policy becomes untenable and possibly enhances the need for redistribution.
{"title":"Redistribution In A Globalized World","authors":"David R. Agrawal, Dirk Foremny","doi":"10.1515/jbnst-2022-0063","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0063","url":null,"abstract":"Abstract Due to technological change, the opening of borders, and increased economic integration, the financial costs of relocating businesses and factors of production, moving residences, changing jobs, and transporting goods and services across borders pose new challenges for countries and subnational governments seeking to implement redistributive policies. This increasing mobility across borders implies that redistributive policies may amplify interjurisdictional fiscal externalities. In this article, we selectively review the literature relating to redistributive policy in an open economy setting. We then consider some of the implications of globalization for policy design, both within federal systems and across countries. Although globalization poses new challenges for fiscal systems, it does not necessarily imply that redistributive policy becomes untenable and possibly enhances the need for redistribution.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47865635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Katharina Grienberger, Markus Janser, Florian Lehmer
Abstract The occupational panel for Germany provides a comprehensive database for studying the development of occupations over time. It is based on the IAB Employment History (BeH), which contains all social security notifications that employers have to submit for their employees subject to social security and minor employees. The current version of the panel covers the years 2012–2018. Information on employees is aggregated at the occupational level such as shares by age, qualification or gender. In addition, occupational information from the expert database BERUFENET of the Federal Employment Agency, e.g. the substitution potential or the Digital-Tools Index, is prepared and merged to the occupational panel.
{"title":"The Occupational Panel for Germany","authors":"Katharina Grienberger, Markus Janser, Florian Lehmer","doi":"10.1515/jbnst-2022-0053","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0053","url":null,"abstract":"Abstract The occupational panel for Germany provides a comprehensive database for studying the development of occupations over time. It is based on the IAB Employment History (BeH), which contains all social security notifications that employers have to submit for their employees subject to social security and minor employees. The current version of the panel covers the years 2012–2018. Information on employees is aggregated at the occupational level such as shares by age, qualification or gender. In addition, occupational information from the expert database BERUFENET of the Federal Employment Agency, e.g. the substitution potential or the Digital-Tools Index, is prepared and merged to the occupational panel.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47385220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The New Market Tax Credit (NMTC) is a place-based policy in the United States which annually incentivizes billions in direct investments towards selected impoverished communities. I document how project characteristics and NMTC claimants have changed over the lifetime of the policy. The share of real estate projects has declined by over 30 percentage points and the share of projects in metropolitan areas has declined by over 20 percentage points. Although available to both corporate and individuals tax filers, the NMTC is primarily claimed by corporate filers. NMTC claimants have higher levels of income and assets than the average taxpayer. By 2018, the NMTC is over 45% of all general business credits for NMTC claimants. I also quantify how economic conditions are correlated with the probability and amount of NMTC investment a tract receives. Cross-sectional comparisons within states indicate tracts with greater poverty rates are correlated with a higher likelihood of receiving NMTC investment and receiving more investment. However, comparisons within tracts across time are inconclusive.
{"title":"Evolution of the New Market Tax Credit","authors":"A. White","doi":"10.1515/jbnst-2022-0003","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0003","url":null,"abstract":"Abstract The New Market Tax Credit (NMTC) is a place-based policy in the United States which annually incentivizes billions in direct investments towards selected impoverished communities. I document how project characteristics and NMTC claimants have changed over the lifetime of the policy. The share of real estate projects has declined by over 30 percentage points and the share of projects in metropolitan areas has declined by over 20 percentage points. Although available to both corporate and individuals tax filers, the NMTC is primarily claimed by corporate filers. NMTC claimants have higher levels of income and assets than the average taxpayer. By 2018, the NMTC is over 45% of all general business credits for NMTC claimants. I also quantify how economic conditions are correlated with the probability and amount of NMTC investment a tract receives. Cross-sectional comparisons within states indicate tracts with greater poverty rates are correlated with a higher likelihood of receiving NMTC investment and receiving more investment. However, comparisons within tracts across time are inconclusive.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66924894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Hipp, M. Fritsch, M. Greve, J. Günther, Marcel Lange, Christian Liutik, Beate Pfeifer, Mariia Shkolnykova, Michael Wyrwich
Abstract We document the generation and the content of the Comprehensive Patent Database (CPDB) of the German Democratic Republic (GDR) (1949–1990), which is freely available at GESIS https://doi.org/10.7802/2448. The database contains all patents granted in the GDR and published by the Office of Inventions and Patents (later: German Patent and Trade Mark Office/DPMA). The core database covers the years 1950–1990 and contains 24 variables with manually cleaned and processed information on a total of 261,822 unique patents of the GDR.
{"title":"Comprehensive Patent Data of the German Democratic Republic 1949–1990","authors":"A. Hipp, M. Fritsch, M. Greve, J. Günther, Marcel Lange, Christian Liutik, Beate Pfeifer, Mariia Shkolnykova, Michael Wyrwich","doi":"10.1515/jbnst-2022-0058","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0058","url":null,"abstract":"Abstract We document the generation and the content of the Comprehensive Patent Database (CPDB) of the German Democratic Republic (GDR) (1949–1990), which is freely available at GESIS https://doi.org/10.7802/2448. The database contains all patents granted in the GDR and published by the Office of Inventions and Patents (later: German Patent and Trade Mark Office/DPMA). The core database covers the years 1950–1990 and contains 24 variables with manually cleaned and processed information on a total of 261,822 unique patents of the GDR.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66924936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Since 2016 the Journal of Economics and Statistics has the Data Observer section with descriptions of data that can be used in empirical research in economics and in the social sciences in general. This note gives a short overview of the first 50 contributions to the series published until 2022.
自2016年以来，《经济与统计杂志》(Journal of Economics and Statistics)开设了“数据观察者”部分，其中描述了可用于经济学和一般社会科学实证研究的数据。本文简要概述了2022年之前发布的前50篇系列文章。
{"title":"The First 50 Contributions to the Data Observer Series – An Overview","authors":"J Wagner","doi":"10.1515/jbnst-2022-0061","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0061","url":null,"abstract":"Abstract Since 2016 the Journal of Economics and Statistics has the Data Observer section with descriptions of data that can be used in empirical research in economics and in the social sciences in general. This note gives a short overview of the first 50 contributions to the series published until 2022.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47372810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract While taxes on wealth for a long time played only a marginal role in the public finance and taxation literature, the increase of wealth inequality and concentration in many EU countries has spurred new interest in wealth taxation. At the same time, recurrent net wealth taxes have almost completely disappeared in Europe, inter alia due to fears of asset and taxpayer migration. The paper provides estimates of the revenue that could be raised from an EU-wide net wealth tax enabling the containment of migration responses, using data from the Household, Finance and Consumption Survey (HFCS). To account for differential non-response, we augment the HFCS with data from the Forbes rich list as well as national rich lists and replace the top tail of the wealth distribution according to the HFCS by an estimated Pareto distributed top tail. To account for under-reporting we scale aggregate financial assets in the HFCS to match their counterparts outlined in the National Accounts. We estimate that a moderately progressive net wealth tax levied at a rate of 1% on net wealth between € 1 and € 5 million, and 1.5% on wealth above € 5 million, could raise between € 165 and € 177 billion after accounting for avoidance and evasion responses. Such an EU harmonized net wealth tax would affect only a small fraction of households, ranging between 0.41% in Latvia and 8.65% in Belgium.
{"title":"A Harmonized Net Wealth Tax in the European Union","authors":"A. Krenek, Margit Schratzenstaller","doi":"10.1515/jbnst-2021-0045","DOIUrl":"https://doi.org/10.1515/jbnst-2021-0045","url":null,"abstract":"Abstract While taxes on wealth for a long time played only a marginal role in the public finance and taxation literature, the increase of wealth inequality and concentration in many EU countries has spurred new interest in wealth taxation. At the same time, recurrent net wealth taxes have almost completely disappeared in Europe, inter alia due to fears of asset and taxpayer migration. The paper provides estimates of the revenue that could be raised from an EU-wide net wealth tax enabling the containment of migration responses, using data from the Household, Finance and Consumption Survey (HFCS). To account for differential non-response, we augment the HFCS with data from the Forbes rich list as well as national rich lists and replace the top tail of the wealth distribution according to the HFCS by an estimated Pareto distributed top tail. To account for under-reporting we scale aggregate financial assets in the HFCS to match their counterparts outlined in the National Accounts. We estimate that a moderately progressive net wealth tax levied at a rate of 1% on net wealth between € 1 and € 5 million, and 1.5% on wealth above € 5 million, could raise between € 165 and € 177 billion after accounting for avoidance and evasion responses. Such an EU harmonized net wealth tax would affect only a small fraction of households, ranging between 0.41% in Latvia and 8.65% in Belgium.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66924658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Vera Freundl, Elisabeth Grewenig, Franziska Kugler, Philipp Lergetporer, R. Schüler, K. Wedel, Katharina Werner, Olivia Wirth, Ludger Woessmann
Abstract The ifo Education Survey is a representative opinion survey of the German voting-age population on education topics that has been conducted annually since 2014. It covers public preferences on a wide range of education policy issues ranging from early childhood education, schools, and apprenticeships to university education and life-long learning. The dataset comprises several survey experiments that facilitate investigating the causal effects of information provision, framing, and question design on answering behavior. This paper gives an overview of the survey content and methodology, describes the data, and explains how researchers can access the dataset of over 4000 participants per wave.
{"title":"The ifo Education Survey 2014–2021: A New Dataset on Public Preferences for Education Policy in Germany","authors":"Vera Freundl, Elisabeth Grewenig, Franziska Kugler, Philipp Lergetporer, R. Schüler, K. Wedel, Katharina Werner, Olivia Wirth, Ludger Woessmann","doi":"10.1515/jbnst-2022-0051","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0051","url":null,"abstract":"Abstract The ifo Education Survey is a representative opinion survey of the German voting-age population on education topics that has been conducted annually since 2014. It covers public preferences on a wide range of education policy issues ranging from early childhood education, schools, and apprenticeships to university education and life-long learning. The dataset comprises several survey experiments that facilitate investigating the causal effects of information provision, framing, and question design on answering behavior. This paper gives an overview of the survey content and methodology, describes the data, and explains how researchers can access the dataset of over 4000 participants per wave.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66924876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The ZEW Financial Market Survey is a monthly panel survey among financial market experts that was launched in December 1991. The survey focuses on the experts’ expectations about international financial markets and macroeconomic developments. We describe the ZEW Financial Market Survey and the resulting research dataset, which is available for free for academic researchers, is large and includes long individual time series (99,001 responses by 2002 respondents, as of September 2021), and contains rich information on the financial market experts collected over the years and which can be combined with the data on expectations.
{"title":"The ZEW Financial Market Survey Panel","authors":"Frank Brückbauer, M. Schröder","doi":"10.1515/jbnst-2022-0050","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0050","url":null,"abstract":"Abstract The ZEW Financial Market Survey is a monthly panel survey among financial market experts that was launched in December 1991. The survey focuses on the experts’ expectations about international financial markets and macroeconomic developments. We describe the ZEW Financial Market Survey and the resulting research dataset, which is available for free for academic researchers, is large and includes long individual time series (99,001 responses by 2002 respondents, as of September 2021), and contains rich information on the financial market experts collected over the years and which can be combined with the data on expectations.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66924869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Pensions for reduced earnings capacity (REC) have yearly made up about 20% of all pensions granted by the German Pension Insurance in the past 25 years. The dataset described in this article is a time series of cross-sectional observations for the retirement cohorts 2001–2020. It enables researchers to have a detailed insight into the population of REC-pensioners and allows observing trends and effects of reforms over time. The article provides general information on the data, first descriptive analyses, examples on possible matching with other data of the FDZ-RV and information on how to access the data.
{"title":"Data on the Population of Reduced Earnings Capacity-Pensioners in Germany, 2001–2020","authors":"Katharina Werhan","doi":"10.1515/jbnst-2022-0042","DOIUrl":"https://doi.org/10.1515/jbnst-2022-0042","url":null,"abstract":"Abstract Pensions for reduced earnings capacity (REC) have yearly made up about 20% of all pensions granted by the German Pension Insurance in the past 25 years. The dataset described in this article is a time series of cross-sectional observations for the retirement cohorts 2001–2020. It enables researchers to have a detailed insight into the population of REC-pensioners and allows observing trends and effects of reforms over time. The article provides general information on the data, first descriptive analyses, examples on possible matching with other data of the FDZ-RV and information on how to access the data.","PeriodicalId":45967,"journal":{"name":"Jahrbucher Fur Nationalokonomie Und Statistik","volume":null,"pages":null},"PeriodicalIF":1.3,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66925294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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