Davud Rostam-Afschar

Professor, University of Mannheim

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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).

Current Research Papers

Fiscal Stimulus and Consumption Spending: Evidence from a 5 Billion Euro Experiment
Co-authors: Gregor Pfeifer, Tim Ruberg, Lukas Treber
Available On Request
Entry Regulation and Competition: Evidence from Retail and Labor Markets of Pharmacists
Co-authors: Maximiliane Unsorg

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

Freedom of Movement, Taxation and Job Mobility in Europe
Co-authors: Kurt Schmidheiny

Refereed Publications

Occupational Regulation, Institutions, and Migrants’ Labor Market Outcomes
Co-authors: Maria Koumenta, Mario Pagliero
Labour Economics, 2022, forthcoming.

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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, forthcoming.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

Invited Articles and Policy Reports

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.

In Progress

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

Keynotes and Invited Presentations

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

Other Presentations

Jun 2022
IAAE 2022, London
Fiscal Stimulus, Inter- and Intratemporal 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

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

Survey Data & Methodology [display/hide abstracts]

German Business Panel

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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.

[read more] [Explore the data]

A Guide on How Survey Weights of the GBP are Used (and Constructed)

Replication Files

[download code]
Replication files for "Optimal Taxation when the Tax Burden Matters"
SOEP data available at http://www.diw.de/en/soep
[download file 1]
[download file 2]
Replication files for "Die Bedeutung der Kostenstruktur für die Effektivität von Staatshilfen"
Stata dofiles
[download]
Replication files for "Flexible Work Arrangements and Precautionary Behavior: Theory and Experimental Evidence"
Stata dofile, dataset
[download]
Replication files for "How Important is Precautionary Labor Supply?"
Stata dofiles, SOEP data available at http://www.diw.de/en/soep
[download data], [download code]
Replication files for "Learning Ricardian Equivalence"
Stata dofile, dataset

Ado Files

[download]
GRAPH3D: Stata module to draw colored, scalable, rotatable 3D plots
Stata user written command, RePEc

Teaching Files

[download]
[download]
Interaction Regression 3D-Cloud-Plot
Stata dofile
[download]
Monte Carlo Simulation of OLS Slope Estimate
Stata dofile
[download]
Dynamic AD-AS Model
Excel file
[download]
Lorenz Curves with World Bank data: all countries, all years
Stata dofile
[download]
Labor Income Inequality and Redistribution
Stata dofile

Recent Courses [display/hide abstracts]

Advanced Econometrics (PhD, Master Level)

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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)

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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

More Teaching Experiences (since 2010)

Public Economics
5 lectures, 7 classes, 2 seminars
Microeconometrics
4 lectures, 4 classes
Macroeconomics
9 classes
Microeconomics
4 classes
Financial Accounting
1 lecture

at Universität Mannheim, Freie Universität Berlin, Universität Potsdam, and Universität Hohenheim.

Bachlor or Master theses [display/hide more info]

Students interested in writing an empirical thesis on firm, employee or household behavior are encouraged to apply!

Courses

37
Applied Data Science: Machine Learning for Economics and Business Data
2022 Fall
Class, Ph.D., Master, Universität Mannheim
38
Advanced Sampling Methods: Design and Causal Inference
2022 Summer
Class, Ph.D., Master, Universität Mannheim
37
Applied Econometrics
2021 Fall
Class, Ph.D., Master, Universität Mannheim
36
Applied Econometrics
2021 Fall
Lecture, Ph.D., Master, Universität Mannheim
35
Advanced Econometrics
2021 Fall
Class, Ph.D., Master, Universität Mannheim
34
Advanced Econometrics
2021 Fall
Lecture, Ph.D., Master, Universität Mannheim
33
Topics in Public Economics
2019 Fall
Class, Master, Universität Hohenheim
32
Märkte und wirtschaftliche Entscheidungen
2019 Fall
Class, Bachelor, Universität Hohenheim
31
Topics in Public Economics
2019 Fall
Lecture, Master, Universität Hohenheim
30
Empirical Public Economics
2019 Summer
Class, Master, Universität Hohenheim
29
Empirical Public Economics
2019 Summer
Lecture, Master, Universität Hohenheim
28
Topics in Public Economics
2018 Fall
Class, Master, Universität Hohenheim
27
Märkte und wirtschaftliche Entscheidungen
2018 Fall
Class, Bachelor, Universität Hohenheim
26
Topics in Public Economics
2017 Fall
Class, Master, Universität Hohenheim
25
Märkte und wirtschaftliche Entscheidungen
2017 Fall
Class, Bachelor, Universität Hohenheim
24
Topics in Public Economics
2017 Fall
Lecture, Master, Universität Hohenheim
23
Empirical Public Economics
2017 Summer
Class, Master, Universität Hohenheim
22
Public Economics
2017 Summer
Seminar, Bachelor, Universität Hohenheim
21
Public Economics II
2016 Fall
Class, Master, Universität Hohenheim
20
Märkte und wirtschaftliche Entscheidungen
2016 Fall
Class, Bachelor, Universität Hohenheim
19
Public Economics II
2016 Fall
Lecture, Master, Universität Hohenheim
18
Public Economics I
2016 Summer
Class, Master, Universität Hohenheim
17
Public Economics
2016 Summer
Seminar, Bachelor, Universität Hohenheim
16
Applied Microeconometrics
2015 Fall
Lecture, Ph.D., Master, Freie Universität Berlin
15
Theorie und Empirie der Wirtschaftspolitik
2015 Fall
Lecture, Bachelor, Universität Potsdam
14
Introduction to Microeconometrics
2015 Summer
Lecture, Bachelor, Freie Universität Berlin
13
Grundlagen der Makroökonomie
2014 Fall
Class, Bachelor, Freie Universität Berlin
12
Makroökonomie
2014 Summer
Class, Bachelor, Freie Universität Berlin
11
Angewandte Mikroökonometrie
2013 Fall
Class, Master, Freie Universität Berlin
10
Quantitative Methoden
2013 Fall
Class, Master, Freie Universität Berlin
9
Grundlagen der Makroökonomie
2013 Fall
Class, Bachelor, Freie Universität Berlin
8
Makroökonomie
2013 Summer
Class, Bachelor, Freie Universität Berlin
7
Angewandte Mikroökonometrie
2012 Fall
Class, Master, Freie Universität Berlin
6
Grundlagen der Makroökonomie
2012 Fall
Class, Bachelor, Freie Universität Berlin
5
Makroökonomie
2012 Summer
Class, Bachelor, Freie Universität Berlin
4
Mikroökonometrie
2011 Fall
Class, Ph.D., Master, Freie Universität Berlin
3
Grundlagen der Makroökonomie
2011 Fall
Class, Bachelor, Freie Universität Berlin
2
Makroökonomie
2011 Summer
Class, Bachelor, Freie Universität Berlin
1
Grundlagen der Makroökonomie
2010 Fall
Class, Bachelor, Freie Universität Berlin

Media

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

GBP-Monitor: Unternehmenstrends

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

German Business Panel Reports

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

Contact

    Email: rostam-afschar(at)uni-mannheim.de
    Phone: +49 (621) 181 1645
    Office Address:
      Prof. Dr. Davud Rostam-Afschar
      University of Mannheim
      68131 Mannheim, Germany
    Research Profiles: