Davud Rostam-Afschar
Professor, University of Mannheim
Welcome!
I'm an economist mainly interested in research on
decisions of households and firms and in applied data science and econometrics.
Check out some of my latest work
You can contact me by email:
rostam-afschar(at)uni-mannheim.de (GPG-Key).
- Followers or Ignorants? Inflation Expectations and Price Setting Behavior of Firms
Co-authors: Philipp Dörrenberg, Fabian Eble, Christopher Karlsson, Benjamin Tödtmann, Johannes Voget
NEW - The German Business Panel: Evidence on Accounting and Business Taxation
Co-authors: Jannis Bischof, Philipp Dörrenberg, Dirk Simons, Johannes Voget
Revised Version - Occupational Licensing and the Gender Wage Gap
Co-authors: Maria Koumenta, Mario Pagliero
- Fiscal Stimulus and Consumption Spending: Evidence from a 5 Billion Euro Experiment
Co-authors: Gregor Pfeifer, Tim Ruberg, Lukas Treber
- Entry Regulation and Employment: Evidence from Retail and Labor Markets of Pharmacists
Co-authors: Maximiliane Unsorg
- What Makes a Location Attractive for Business? Evidence from Firm Decision Makers
Co-authors: Sebastian Blesse and Florian Buhlmann
- Entry Regulation and Supply of Medical Services
Co-authors: Eduard Brüll and Oliver Schlenker
- Freedom of Movement, Taxation and Job Mobility in Europe
Co-authors: Kurt Schmidheiny - Occupational Regulation, Institutions, and Migrants’ Labor Market Outcomes
Co-authors: Maria Koumenta, Mario Pagliero
Labour Economics, 2022, Vol. 79, 102250.
We study how licensing, certification and unionisation affect the wages of natives and migrants and their representation among licensed, certified, and unionized workers. We provide evidence of a dual role of labor market institutions, which both screen workers based on unobservable characteristics and also provide them with wage setting power. Labor market institutions confer significant wage premia to native workers (4, 1.6, and 2.7 log points for licensing, certification, and unionization respectively), due to screening and wage setting power. Wage premia are significantly larger for licensed and certified migrants (10.3 and 6.6 log points), reflecting a more intense screening of migrant than native workers. The representation of migrants among licensed (but not certified or unionized) workers is 15% lower than that of natives. This again implies a more intense screening of migrants by licensing institutions than by certification and unionization.
- Optimal Taxation when the Tax Burden Matters
Co-authors: Maria Metzing and Robin Jessen
Public Finance Analysis, 2022, Vol. 78, pp. 312-340.
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule reflects non-welfarist value judgements of citizens or non-welfarist aims of policy makers. We extend our analysis to several European countries and the USA to show that their redistributive systems can be rationalized with an inequality averse social planner for whom the tax burden matters.
- Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence
Co-authors: Andreas Orland
Journal of Economic Behavior & Organization, 2021, Vol. 191, pp. 442-481.
In the past years, work-time in many industries has become more flexible, opening up a new channel for intertemporal substitution: workers might, instead of saving, adjust their work-time to smooth consumption. To study this channel, we set up a two-period consumption/saving model with wage uncertainty. This extends the standard saving model by also allowing a worker to allocate a fixed time budget between two work-shifts. To test the comparative statics implied by these two different channels, we conduct laboratory experiments. A novel feature of our experiments is that we tie income to a real-effort style task. In four treatments, we turn on and off the two channels for consumption smoothing: saving and time allocation. Our main finding is that savings are strictly positive for at least 85 percent of subjects. We find that a majority of subjects also uses time allocation to smooth consumption and use saving and time shifting as substitutes, though not perfect substitutes. Part of the observed heterogeneity of precautionary behavior can be explained by risk preferences and motivations different from expected utility maximization.
- Can Taxes Raise Output and Reduce Inequality? The Case of Lobbying
Co-authors: Klaus Prettner
Scottish Journal of Political Economy, 2020, Vol. 67, pp. 455-461.
One of the key institutional elements for reducing inequality is the tax and transfer system. However, economists and policy makers usually view high taxes as detrimental to economic growth. We isolate one important mechanism by which higher taxes reduce inequality and raise per capita GDP at the same time. This mechanism operates in the presence of unproductive lobbying. Higher taxes induce a reallocation from lobbying toward production. This raises overall output and reduces the consumption gap between those who benefit from lobbying and those who bear its negative effects. - The Effects of Taxation on Entrepreneurial Investment: A Puzzle?
Co-authors: Frank Fossen, Ray Rees and Viktor Steiner
International Tax and Public Finance, 2020, Vol. 27, pp. 1321-1363.
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a portfolio choice model that allows for tax sheltering, we show that lower tax rates may increase investment in entrepreneurial equity at the intensive margin, but decrease it at the extensive margin. Using German panel data, we identify tax effects on the portfolio shares of six asset classes by exploiting tax and entry regulation reforms. Our results indicate that lower taxes drive out businesses that are viable only due to tax sheltering, but increase investment in productive entrepreneurial businesses.
- Does Regulation Trade-Off Quality against Inequality?
Co-authors: Kristina Strohmaier
British Journal of Industrial Relations, 2018, Vol. 57(4), pp. 870–893.
We exploit an exogenous price increase by about 10% for architectural services to answer the question how price regulation affects income inequality and service quality. Using individual-level data from the German microcensus for the years 2006 to 2012, we find a significant reform effect of 8% on personal net income for self-employed architects and construction engineers. This group moved from the second lowest to the highest quintile of the net income distribution. This increase in inequality is associated with a deterioration of service quality. The reform reduced average scores of a peer ranking for architects by 18%.
- How Important is Precautionary Labor Supply?
Co-authors: Robin Jessen and Sebastian Schmitz
Oxford Economic Papers, 2018, Vol. 70(3), pp. 868–891.
We quantify the importance of precautionary labour supply defined as the difference between hours supplied in the presence of risk and hours under perfect foresight. Using the German Socio-Economic Panel from 2001 to 2012 we estimate the effect of wage risk on labour supply and test for constrained adjustment of labour supply. We find that married men choose on average about 2.8% of their hours of work to shield against wage shocks. The effect is strongest for self-employed who we find to be unconstrained in their hours choices, but also relevant for other groups with more persistent hours constraints. If the self-employed faced the same wage risk as the median civil servant, their hours of work would reduce by 4.5%.
- Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence (Learning Ricardian Equivalence)
Co-authors: Thomas Meissner
Journal of Economic Dynamics and Control, 2017, Vol. 82, pp. 273-288.
This paper tests whether subjects learn to comply with the Ricardian Equivalence proposition in a life cycle consumption laboratory experiment. Our results suggest that Ricardian Equivalence does not hold on average: tax changes have a significant and strong impact on consumption choice. Using individual consumption time series, the behaviour of 56% of our subjects can be classified as inconsistent with the Ricardian Equivalence proposition. Classifying subjects according to rules of thumb that best describe their behaviour, we find that subjects switch less to rules that theoretically violate Ricardian Equivalence in later rounds compared to earlier rounds. This implies that some subjects learn to comply with Ricardian Equivalence by changing their consumption strategy. However, the aggregate effect of taxation on consumption persists, even after eight rounds of repetition.
- Getting the Poor to Work: Three Welfare Increasing Reforms for a Busy Germany
Co-authors: Robin Jessen and Viktor Steiner
Public Finance Analysis, 2017, Vol. 73(1), pp. 1-41.
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative reforms that involve employment subsidies to stimulate participation and full-time work, respectively. We estimate labor supply reactions and welfare effects using a microsimulation model based on household data from the Socio-Economic Panel (SOEP) and a structural labor supply model. We find that all three reforms increase labor supply in the first decile of the income distribution. However, the flat tax scenario reduces overall labor supply by 4.9%, the reform scenario designed to increase participation reduces labor supply by 1%, while the reform that provides improved incentives to work full-time has negligible effects on overall labor supply. With equal welfare weights, aggregate welfare gains are realizable under all three reforms.
- Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship
Co-authors: -
Empirical Economics, 2014, Vol. 47(3), pp. 1067-1101.
Reprinted in Holtemöller, O. (ed.), How Can We Boost Competition in the Services Sector?, 2017, Baden-Baden: Nomos, pp. 89-133.
This paper uses the 2004 amendment to the German Trade and Crafts Code as a natural experiment for assessing the causal effects of this reform on the probabilities of being self-employed and of transition into and out of self-employment. This is achieved by using repeated cross-sections (2002-2009) of German microcensus data. I apply the difference-in-differences technique for three groups of craftsmen which were subject to different intensities of treatment. The results show that the complete exemption from the educational entry requirement has fostered self-employment significantly by substantially increasing the entry probabilities, while exit rates have remained unaffected. I find similar, though weaker relative effects for the treatment groups that were subject to a reduction of entry costs or a partial exemption from the entry requirements. Moreover, I consider effect heterogeneity within each of the treatment groups with respect to gender and vocational training, and show that the deregulation of entry requirements has been most effective for untrained workers. - Precautionary and Entrepreneurial Savings: New Evidence from German Households
Co-authors: Frank Fossen
Oxford Bulletin of Economics and Statistics, 2013, Vol. 75(4), pp. 528–555.
Various studies interpret the positive correlation between income risk and wealth as evidence of significant precautionary savings. However, these high estimates emerge from pooling non-entrepreneurs and entrepreneurs, without controlling for heterogeneity. This article provides evidence for Germany based on representative panel data that includes private wealth balance sheets. Entrepreneurs, who face high income risk, hold more wealth than employees, but this tendency is not because of precautionary motives. Instead, they appear to save more for their old age, because they are usually not covered by statutory pension insurance. The analysis accounts for endogeneity in entrepreneurial choice and heterogeneous risk attitudes.
- Bilanzpolitik in aktuellen Unternehmenskrisen: Empirische Befunde, Chancen und Risiken
Co-authors: Jannis Bischof, Yuhan Liu
Betriebs-Berater, 2023, Vol. 78(17), pp. 939-943. - Kriegsauswirkungen auf Unternehmen: Energieabhängigkeit und Preiserhöhungen
Co-authors: Jannis Bischof, Philipp Dörrenberg, Thomas Simon, Johannes Voget
Wirtschaftsdienst, 2022, Vol. 102(9), pp. 724-730. - Die Bedeutung der Kostenstruktur für die Effektivität von Staatshilfen
Co-authors: Jannis Bischof, Christopher Karlsson, Thomas Simon
Wirtschaftsdienst, 2021, Vol. 101(7), pp. 536-543. - German Business Panel: Empirische Evidenz zu den Auswirkungen der Corona-Krise auf deutsche Unternehmen
Co-authors: Jannis Bischof, Philipp Dörrenberg, Fabian Eble, Christopher Karlsson,
Dirk Simons, Johannes Voget
Der Betrieb, 2021, Vol. 74, pp. 909-912. - Inklusive Beschäftigungspolitik: Fakten, Herausforderungen und neue Ideen zur Regulierung von Berufen
Co-authors: -
Zeitschrift für Wirtschaftspolitik, 2020, Vol. 69(2), pp. 129-139. - Effects of Regulation on Service Quality: Evidence From Six European Cases
European Commission, 2018, Research Report, Directorate General Internal Market, Industry,
Entrepreneurship and SMEs. - Regulatory Effects of the Amendment to the HwO in 2004 in German Craftsmanship
European Commission, 2015, Research Report, Directorate General Internal Market and Services. - How Risk Averse and how Prudent are Workers?[latest version]
Co-authors: Robin Jessen - Labor Income Uncertainty and Fertility Decisions: Evidence from the German Socio-Economic Panel[latest version]
Co-authors: Sebastian Schmitz - Progressive Taxation and Precautionary Saving Over the Life Cycle[latest version]
Co-authors: Jiaxiong Yao
Current Research Papers
Refereed Publications
Invited Articles and Policy Reports
In Progress (since longer)
- Jul 2023
- ZEW
What Can We Learn from Survey Experiments? Designs, Challenges and Opportunities - Jun 2023
- Freie Universität Berlin
Followers or Ignorants? Inflation Forecasts and Price Setting Behavior of Firms - May 2023
- Stadt Mannheim
What Makes a Location Attractive for Business? Evidence from Firm Decision Makers - Jan 2023
- RWI Essen
Followers or Ignorants? Inflation Forecasts and Price Setting Behavior of Firms - Apr 2022
- ZEW, Unit Corporate Taxation and Public Finance
The German Business Panel: Why? Who? Where? And What?! - Jan 2022
- University of Mannheim
Freedom of Movement, Taxation and Job Mobility in Europe - Jan 2022
- ZEW Research Seminar
Occupational Regulation, Institutions, and Migrants' Labor Market Outcomes - Jun 2021
- Jönköping Interntaitonal Business School
Freedom of Movement, Taxation and Job Mobility in Europe - Apr 2021
- Round Table Mittelstand
Wie können Unternehmen strukturerhaltend durch die Krise kommen? - Oct 2020
- University of Paderborn
The German Business Panel: Scope, Methods, and Potential for Analysis - Dec 2020
- Bundesministerium für Wirtschaft und Energie
German Business Panel: Empirische Erkenntinsse zu Lockdown und Staatshilfe - Sep 2020
- LMU München
Preliminary Findings of the TRR 266 COVID-19-Survey - Mar 2020
- University of Konstanz
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Nov 2019
- University of Navarra
Freedom of Movement, Taxation and Job Mobility in Europe - Nov 2019
- Banca d'Italia
Freedom of Movement, Taxation and Job Mobility in Europe - Oct 2019
- Oslo Fiscal Studies and Statistics Norway
Freedom of Movement, Taxation and Job Mobility in Europe - Oct 2019
- OECD
Freedom of Movement, Taxation and Job Mobility in Europe - Apr 2019
- University of Maastricht
Occupational Licensing, Taxation, and Job Mobility in Europe - Mar 2019
- University of Exeter
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Mar 2019
- RWI Essen
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Feb 2019
- European Commission, Brussels
Effects of regulation on service quality: Evidence from six European cases - Oct 2018
- University of Basel
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Sept 2018
- Federal Reserve Banks of Minneapolis and Chicago [video]
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Sept 2018
- San Francisco State University
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Sept 2018
- University of California, Berkeley
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Apr 2018
- University of Nevada, Reno
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Mar 2018
- University of California, Berkeley
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Oct 2017
- University of Hohenheim
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Oct 2017
- Collegio Carlo Alberto, Turin
Does Regulation Trade-Off Quality against Inequality? The Case of German Architects and Construction Engineers - Nov 2017
- Linnaeus University, Växjö
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Nov 2017
- European Commission, Brussels
Professional Services: How does Regulation Matter? - June 2017
- Centre for European Economic Research (ZEW), Mannheim
Is our Income too Risky to have a(nother) Baby? Evidence from German Micro Data - July 2016
- SRH University Berlin, Berlin
Theoretical and Empirical Foundations of Policy Evaluation: The Case of Basic Income - July 2016
- Institut für Wirtschaftsforschung Halle (IWH) and Representation of the European Commission in Germany, Berlin
Past Reforms in the Services Sector in Germany and their Effects - May 2016
- Deutsche Bundesbank, Frankfurt
Progressive Taxation and Precautionary Saving Over the Life Cycle - Jan 2016
- Technische Universität Chemnitz, Chemnitz
Auswirkungen von Lohnunsicherheit auf die jährlichen Arbeitsstunden - June 2015
- Universitat de Barcelona, Institut d'Economia de Barcelona, Barcelona
Do Tax Cuts Increase Consumption - June 2015
- European Commission (Group of Coordinators for the Recognition of Professional Qualifications), Brussels
Mutual Evaluation of Regulated Professions - May 2015
- World Bank, Warsaw
Seminar on Deregulation of Access to Professions - Jan 2015
- European Commission (Representation of the European Commission in Germany), Brussels
In-Depth Session on Services in Germany - Feb 2023
- Research Seminar in Public Economics, Mannheim
Entry Regulation and Employment: Evidence from Retail and Labor Markets of Pharmacists - Oct 2022
- Next Generation Economics, Hohenheim
How Do Firm Decision-Makers Form Preferences About Fiscal Policy? - Sep 2022
- Verein für Socialpolitik, Basel
Occupational Regulation, Institutions, and Migrants' Labor Market Outcomes - Sep 2022
- European Association of Labour Economists, Padua
Entry Regulation and Employment: Evidence from Retail and Labor Markets of Pharmacists - Aug 2022
- Tax Administration Research Centre, Online
Fiscal Stimulus and Consumption Spending: Evidence from a 5 Billion Euro Experiment - Jun 2022
- IAAE 2022, London
Fiscal Stimulus and Consumption Spending: Evidence from a 5 Billion Euro Experiment - Jun 2022
- ESPE 2022, Calabria
Occupational Regulation, Institutions, and Migrants' Labor Market Outcomes - Jun 2022
- ESA 2022, Boston
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Jun 2022
- AFE, Chicago
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Jan 2022
- ASSA 2022 Virtual
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Dec 2021
- GBP Scientific Board Meeting
The GBP: Scope, Methods, and Potential for Analysis - Dec 2021
- Public Economics Research Seminar, University of Mannheim
Intertemporal Substitution and Substitutability Between Consumption Goods - Nov 2021
- TRR 266 Annual Conference 2021
The German Business Panel - Oct 2021
- Workshop on the Socio-Economics of Ageing
Discussant for: The Impact of Health Shocks on Savings in Old Age - Oct 2021
- MannheimTaxation Campus Meeting
Discussant for: Increased Tax Transparency or Data Overload? - Sep 2021
- Verein für Socialpolitik, virtual
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Aug 2021
- European Economic Association and Econometric Society European Meeting, virtual
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Aug 2021
- International Institute of Public Finance, virtual
The German Business Panel: Insights on Corporate Taxation and Accounting during the Covid-19 Pandemic - Aug 2021
- International Institute of Public Finance, virtual
How do Firm Decision-Makers form Preferences about Fiscal Policy? - Jun 2021
- COMPIE, virtual
Freedom of Movement, Taxation and Job Mobility in Europe - Jun 2021
- Experimental Finance Conference, virtual
Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence - Jun 2021
- European Society for Population Economics, virtual
Occupational Licensing and the Gender Wage Gap - Jun 2021
- TRR 266 Brown Bag, virtual
The German Business Panel: A Look under The Hood - May 2021
- SOLE
Freedom of Movement, Taxation and Job Mobility in Europe - May 2021
- ZEW Public Finance
Freedom of Movement, Taxation and Job Mobility in Europe - May 2021
- International Industrial Organization Conference
Entry Regulation and Competition: Evidence from Retail and Labor Markets of Pharmacists - Jan 2021
- LERA@ASSA 2021 Virtual
Occupational Regulation and the Migrant Wage Gap - June 2020
- EALE/SOLE/AASLE Virtual World Conference
Occupational Licensing and the Gender Pay Gap - Jan 2020
- LERA@ASSA 2020 San Diego, California
Freedom of Movement, Taxation and Job Mobility in Europe - Dec 2019
- CESifo Norwegian-German Seminar, München
Fiscal Stimulus and Intratemporal Consumption Spending Evidence from a 5 Billion Euro Experiment - Dec 2019
- Tübingen-Hohenheim-Economics, Hohenheim
Freedom of Movement, Taxation and Job Mobility in Europe - Sept 2019
- Verein für Socialpolitik, Leipzig
Freedom of Movement, Taxation and Job Mobility in Europe - Sept 2019
- European Association of Labour Economists, Uppsala
Freedom of Movement, Taxation and Job Mobility in Europe - Sept 2019
- 9th ifo Dresden Workshop on Regional Economics
Freedom of Movement, Taxation and Job Mobility in Europe - April 2019
- European Economic Association and Econometric Society European Meeting, Manchester
Freedom of Movement, Taxation and Job Mobility in Europe - April 2019
- Society for the Study of Economic Inequality, Paris
Optimal Taxation Under Different Concepts of Justness - June 2019
- International Association for Applied Econometrics, Nicosia
Freedom of Movement, Taxation and Job Mobility in Europe - June 2019
- GSE Summer Forum, Barcelona
Occupational Licensing, Taxation, and Job Mobility in Europe - June 2019
- Workshops on Public Economics, Barcelona
Occupational Licensing, Taxation, and Job Mobility in Europe - April 2019
- Brown Bag Seminar, Hohenheim
Occupational Licensing, Taxation, and Job Mobility in Europe - Nov 2018
- Tübingen-Hohenheim-Economics, Hohenheim
Does Regulation Trade-Off Quality vs. Inequality? - Nov 2018
- National Tax Association, New Orleans
Optimal Taxation Under Different Concepts of Justness - Oct 2018
- G-Forum, Hohenheim
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Sept 2018
- COMPIE, BERLIN
Does Regulation Trade-Off Quality against Inequality? The Case of German Architects and Construction Engineers - June 2018
- IAAE, Montreal
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Nov 2017
- Tübingen-Hohenheim-Economics, Hohenheim
How Important is Precautionary Labour Supply? - Sept 2017
- MaTax, Mannheim
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Sept 2017
- Verein für Socialpolitik, Wien
Consumption Insurance, Welfare, and Optimal Progressive Taxation - Aug 2017
- European Economic Association, Lisbon
How Do Entrepreneurial Portfolios Respond to Income Taxation? - Jan 2017
- Allied Social Sciences Associations (ASSA) Annual Meeting, Chicago
How Important is Precautionary Labour Supply? - Jan 2017
- Allied Social Sciences Associations (ASSA) Annual Meeting, Chicago
A Just and Optimal Tax Schedule - Sept 2016
- European Association of Labour Economists, Ghent
How Important is Precautionary Labour Supply? - Sept 2016
- Verein für Socialpolitik, Augsburg
Uncertainty and Fertility Decisions: Evidence from German Micro Data - Aug 2016
- European Economic Association, Geneva
How Risk Averse and how Prudent are Workers? - Aug 2016
- International Institute of Public Finance, Lake Tahoe
A Just and Optimal Tax System - June 2016
- Society for Social Choice and Welfare, Lund
A Just and Optimal Tax System - June 2016
- Early-Career Behavioral Economics Conference, Behavior and Inequality Research Institute, Bonn
Harnessing the Wisdom of Crowds by Da and Huang - June 2016
- International Association for Applied Econometrics, Milan
Uncertainty and Fertility Decisions: Evidence from German Micro Data - May 2016
- Hohenheim Spring School, University of Hohenheim
Bias in Idiosyncratic Income Inequality - May 2016
- Brown Bag Seminar, University of Hohenheim
Progressive Taxation and Precautionary Saving Over the Life Cycle - Dec 2015
- Public Finance Workshop WZB Berlin, Berlin
Getting the Poor to Work: Three Welfare Increasing Reforms for a Busy Germany? - Dec 2015
- Simposio of the Spanish Economic Association, Girona
How Risk Averse and how Prudent are Workers? - Aug 2015
- European Economic Association, Mannheim
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - June 2015
- International Association for Applied Econometrics, Thessaloniki
How Risk Averse and how Prudent are Workers? - June 2015
- 1st BeNA Labor Economics Workshop, Berlin
How Important is Precautionary Labour Supply? - Apr 2015
- Brown Bag Seminar, Humboldt University of Berlin
How Risk Averse and how Prudent are Workers? - Apr 2015
- Network for Integrated Behavioural Science, Nottingham
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Dec 2014
- Simposio of the Spanish Economic Association, Palma de Mallorca
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Nov 2014
- Public Finance Workshop WZB Berlin, Berlin
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Nov 2014
- BeNA Seminar on Labor Research, Berlin
Uncertainty and Fertility Decisions: Evidence from German Micro Data - Oct 2014
- PhD Workshop Public Economics DIW Berlin, Berlin
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Sept 2014
- CenEA Research Workshop on Optimizing Over the Lifetime, Warsaw
Progressive Taxation and Precautionary Saving Over the Life Cycle - Sept 2014
- Berlin Behavioral Economics Workshop, Berlin
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Sept 2014
- Verein für Socialpolitik, Hamburg
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Sept 2014
- Economic Science Association, Prague
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - Aug 2014
- International Institute of Public Finance, Lugano
Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence - June 2014
- International Association for Applied Econometrics, London
Progressive Taxation and Precautionary Saving Over the Life Cycle - June 2014
- Journées Louis-André Gérard-Varet, Aix-en-Provence
Progressive Taxation and Precautionary Saving Over the Life Cycle - June 2014
- European Society for Population Economics, Braga
Progressive Taxation and Precautionary Saving Over the Life Cycle - May 2014
- Economic Policy Seminar, Berlin
Uncertainty and Fertility Decisions: Evidence from German Micro Data - Oct 2013
- Economic Policy Seminar, Berlin
Taxation and Precautionary Savings over the Life Cycle - Aug 2013
- European Economic Association and Econometric Society European Meeting, Gothenburg
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - Aug 2013
- International Institute of Public Finance, Taormina
Taxation and Precautionary Savings over the Life Cycle - July 2013
- PhD Workshop Public Economics, DIW Berlin
Taxation and Precautionary Savings over the Life Cycle - June 2013
- Brown Bag Seminar, Humboldt University of Berlin
Taxation and Precautionary Savings over the Life Cycle - Feb 2013
- BeNA Seminar on Labor Research, Berlin
Taxation and Precautionary Savings over the Life Cycle - Jan 2013
- Economic Policy Seminar, Berlin
Taxation and Precautionary Savings over the Life Cycle - Sept 2012
- Verein für Socialpolitik, Annual Meeting, Göttingen
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - May 2012
- Economic Policy Seminar, Berlin
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - Dec 2011
- Economic Policy Seminar, Berlin
Taxes and Entrepreneurial Portfolio Investment - Feb 2011
- Ruhr Graduate School Doctoral Conference in Economics, Dortmund
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - Oct 2010
- BeNA Seminar on Labor Research, Berlin
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - Jan 2010
- Economic Policy Seminar, Berlin
Entry Regulation and Entrepreneurship: A Natural Experiment in German Craftsmanship - Jan 2009
- Economic Policy Seminar, Berlin
Precautionary Saving and Entrepreneurship: Evidence from German Households
Keynotes and Invited Presentations
Other Presentations
Recent Positions
- Associate Professor (W2)
University of Mannheim - Visiting Professor (Lehrstuhlvertretung)
University of Mannheim - Assistant professor (Akademischer Rat)
University of Hohenheim
Recent Resarch Visits
- Harvard University
invited by Stefanie Stantcheva - Queen Mary University, London
invited by Maria Koumenta - University of California, Berkeley
invited by Alan J. Auerbach
Education
- Dr. rer. pol. (PhD in Economics), summa cum laude
Freie University of Berlin
Supervisors: Prof. Dr. Viktor Steiner, Prof. Sir Richard Blundell
- Diploma in Economics (Diplom Volkswirt),
Freie University of Berlin
- German Business Panel
The German Business Panel (GBP) is a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. These representatives are surveyed on a semi-annual basis on topics in the area of financial accounting, managerial accounting and taxation.
- A Guide on How Survey Weights of the GBP are Used (and Constructed)
Survey Data & Methodology
- Replication files for "Optimal Taxation when the Tax Burden Matters"
SOEP data available at https://www.diw.de/en/soep - Replication files for "Die Bedeutung der Kostenstruktur für die Effektivität von Staatshilfen"
Stata dofiles - Replication files for "Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence"
Stata dofile, dataset - Replication files for "How Important is Precautionary Labor Supply?"
Stata dofiles, SOEP data available at https://www.diw.de/en/soep - Replication files for "Learning Ricardian Equivalence"
Stata dofile, dataset - GRAPH3D: Stata module to draw colored, scalable, rotatable 3D plots
Stata user written command, RePEc
- Interaction Regression 3D-Cloud-Plot
Stata dofile - Monte Carlo Simulation of OLS Slope Estimate
Stata dofile - Dynamic AD-AS Model
Excel file - Lorenz Curves with World Bank data: all countries, all years
Stata dofile - Labor Income Inequality and Redistribution
Stata dofile
Replication Files
Ado Files
Teaching Files
- Advanced Econometrics (PhD, Master Level)
Students will analyze individual behavior on the basis of micro data (cross-section and panel data) of individuals, households, and firms and work through an advanced treatment of econometric theory and applications. Topics covered include: Repetition of ordinary least squares and generalized least squares, instrumental variables estimation, simultaneous equations, generalized method of moments and maximum likelihood estimation, time series and panel data econometrics. Students will learn how to apply these methods using real-world micro data.
What students like about the course:
"Excellent, detailed explanations of a highly motivating lecturer! Great selection of topics and very interactive teaching."
"Going deep into the mechanics, discussing highly relevant applications, and at the same time providing a broad overview. Thank you for your energy and passion and for making me interested in your research area!" - Empirical Public Economics (Master Level)
This course gives an introduction to the main subjects and methodologies of empirical taxation research. The aim is to familiarize students with basic empirical methods and theoretical models in applied microeconomics, with a focus on reconciling theory with data. Topics include various behavioral responses to taxation including efficiency costs and incidence of taxation, inequality and mobility, and consequences for welfare analysis.
What students like about the course:
"Competent, dedicated, and helpful teacher! Explains complicated material in a clear and simple way. Is always open for questions and critical discussions."
"Understanding the problems through data analysis and reading research papers is a great way of learning how to tackle real works questions. I enjoy the course and learned a lot!"
Best Teaching Awards Summer 2019 and Fall 2019, University of Hohenheim
Recent Courses
- Public Economics
- 5 lectures, 7 classes, 2 seminars
- Microeconometrics
- 5 lectures, 7 classes
- Macroeconomics
- 9 classes
- Microeconomics
- 4 classes
- Financial Accounting
- 2 lectures
More Teaching Experiences (since 2010)
at Universität Mannheim, Freie Universität Berlin, Universität Potsdam, and Universität Hohenheim.
- Jul 25, 2023
- Studie der Universität Mannheim: Unternehmen befürchten Steuererhöhungen
Mannheimer Morgen - Apr 16, 2023
- Inflation: Ökonomen geben voerst noch keine Entwarnung
Leadersnet Deutschland - Mar 17, 2023
- Schnelles Internet wichtiger als niedrige Gewerbesteuer
Mannheimer Morgen - Aug 15, 2022
- Umfrage der Universität Mannheim: Unternehmen erwarten großes Minus bei den Gewinnen
Mannheimer Morgen - Mai 31, 2022
- Umfrage der Universität Mannheim: Viele Betriebe scheuen Investitionen und Neueinstellungen
Mannheimer Morgen - Apr 14, 2022
- Deutschland: Vier von fünf Unternehmen erwarten Belastungen durch Ukraine-Krieg
Handelsblatt - Feb 15, 2022
- Mannheimer Unternehmensumfrage: Gewinne der Betriebe legen im Januar kräftig zu
Mannheimer Morgen - Jan 23, 2022
- Unternehmen habe gespaltene Meinungen zu 3G
Rhein-Neckar-Zeitung - Jan 16, 2022
- Mannheimer Umfrage: Viele Unternehmen haben wegen Corona Angst vor Pleite
Mannheimer Morgen - Sept 7, 2020
- Büros stellen Lohnerhöhungen auf den Prüfstand
Competitionline - Aug 10, 2020
SWR Aktuell- Aug 10, 2020
WDR 5 Profit- Aug 10, 2020
- Staatshilfe rettet in der Krise viele Betriebe
Süddeutsche Zeitung - Nov 14, 2019
- Freedom of Movement, Taxation and Job Mobility in Europe
Universidad de Navarra - Oct 11, 2019
- The economic consequences of occupational licensing
OECD - Mar 6, 2018
- "How will universal basic income change our lives?"
Dialogue of Civilizations Research Institute. - Sept 15, 2016
- "Die Zukunft des Handwerks: Lehren aus der "Handwerksnovelle" von 2004"
Ökonomenstimme - The New Web Platform for German-speaking Economists. - May 24, 2016
- Interview von Dr. Johannes Klenk (Uni Hohenheim)
Forschung hautnah: Forschungsprojekte an der University of Hohenheim. - May 2, 2016
- "Schweiz bringt Schwung in deutsche Debatte", "L’Allemagne débat aussi du revenu de base"
SWI swissinfo.ch - international service of the Swiss Broadcasting Corporation (SBC). - Mar 09, 2016
- WebTalk Bedingungsloses Grundeinkommen
Bundeszentrale für politische Bildung/bpb. - Jan 11, 2016
- "Die Menschen von der Arbeit befreien"
Der Tagesspiegel. - Dec 8, 2015
- "800 Euro für alle: Bedingungsloses Grundeinkommen in Deutschland"
DRadio Wissen. - Sept 15, 2015
- "Welche Effekte hätte ein bedingungsloses Grundeinkommen für Deutschland?"
Ökonomenstimme - The New Web Platform for German-speaking Economists. - July 8, 2015
- "Die Expertise des Internationalen Währungsfonds"
Blog of Heiner Flassbeck, a German economist and publicist. - Oct 22, 2014
- "Hoe de Europese groeimotor weer aanzwengelen"
Knack.be, a Belgian (Flemish) weekly news magazine - May 17, 2010
- Soziale Gerechtigkeit in den USA: Ein Land, das so nicht sein sollte
Süddeutsche Zeitung - Jul 2023
- Nach Corona-Pandemie: Steuerliche Erwartungen haben sich nicht bewahrheitet
- Jun 2023
- ESG: 52 % der Unternehmen in Deutschland setzen konkrete Maßnahmen in Umwelt- und Klimaschutz um
- May 2023
- Bei Erhöhung der Unternehmenssteuern: Steuerlast verteilt sich auf Arbeitgeber, Kunden und Arbeitnehmer
- Apr 2023
- Inflation: Unternehmen rechnen auch für 2024 noch mit einer Teuerungsrate von 8,1 Prozent
- Mar 2023
- Lokaler Standortwettbewerb: Funktionierende Infrastruktur ist wichtiger als niedrige Steuern
- Feb 2023
- Trotz verlängerter Abgabefrist für Grundsteuererklärungen nur kleine Fortschritte bei unternehmensinternen Prozessen
- Dec 2022
- In der Krise bleibt der Gewinn die wichtigste Kennzahl für Manager, Maße für Energieverbrauch werden immer relevanter
- Nov 2022
- Grundsteuerreform: Erst die Hälfte der Unternehmen hat geplante Digitalisierungsmaßnahmen bereits umgesetzt
- Oct 2022
- Inflation: Energieintensive Unternehmen planen Preiserhöhungen von durchschnittlich 17% in den nächsten 12 Monaten
- Sep 2022
- Immer mehr Unternehmen berichten überhöhte Gewinne, Ausfallerwartung in energieintensiven Branchen steigt auf 16%
- Aug 2022
- Corona-Hilfen laufen aus, während die Gewinne einen Tiefststand erreichen: Krisenunternehmen fordern weitere Staatshilfen
- Aug 2022
- Corona-Hilfen laufen aus, während die Gewinne einen Tiefststand erreichen: Krisenunternehmen fordern weitere Staatshilfen
- Jul 2022
- Energiekrise und Planungsunsicherheit: Bewertung der Wirtschaftspolitik sinkt auf Jahrestief
- Jun 2022
- Inflation: 86 % der Einzelhändler planen weitere Preiserhöhungen
- May 2022
- Ukraine-Krieg: Unternehmen planen Investitionen zu kürzen und Neueinstellungen zu reduzieren
- Apr 2022
- Getrübte Aussichten für Unternehmensgewinne angesichts von Kriegsfolgen und möglichem Rohstoff-Embargo
- Mar 2022
- Ukraine-Krieg: Deutsche Unternehmen unterstützen die Russland-Sanktionen trotz erheblicher finanzieller Belastung
- Feb 2022
- Staatshilfen in der Corona-Krise: Inanspruchnahme, Bedarfsdeckung und Rückzahlung
- Jan 2022
- Das politische Management der Corona-Krise und insbesondere die neue 3G-Regel am Arbeitsplatz belasten deutsche Unternehmen sehr unterschiedlich
- Dec 2021
- Die unternehmerische Lage angesichts der vierten Corona-Welle und des Regierungswechsels
- Nov 2021
- Während der Koalitionsgespräche: Wirtschaftspolitische Forderungen der Unternehmen
- Oct 2021
- Nach der Bundestagswahl: Präferierte Regierung aus Unternehmenssicht
- Sept 2021
- Trotz Aufwärtstrend sind deutsche Unternehmen mit der Wirtschaftspolitik weiterhin unzufrieden
- Jul 2021
- Kostenflexibilität und Krisenreaktionen von Unternehmen in Deutschland
Cost Structure Report - May 2021
- Wie Unternehmen des Baugewerbes die Corona-Krise bewerten
Construction Industry Report - Mar 2021
- Wirtschaftsbefragung vor der Landtagswahl: Unternehmen aus Baden-Württemberg und Rheinland-Pfalz kommen in der Corona-Krise vergleichsweise gut weg
Landtag Elections Report - Feb 2021
- Unternehmensgewinne gehen weiter zurück, Unzufriedenheit mit Staatshilfen steigt stark an
Firm Sentiment Report - Jan 2021
- Empirische Erkenntnisse zum zweiten Lockdown: Rückgang und Umverteilung von Unternehmensgewinnen trotz Staatshilfen
Corona Lockdown Report - Nov 2020
- Wer trägt die Last und wie wirken die staatlichen Hilfsmaßnahmen?
Corona State Support Report - Sept 2020
- Wirkung und Zielgenauigkeit der staatlichen Hilfen für Firmen in der Krise
Corona State Support Report
