Team

Elena Herold

Research Group Taxation and Fiscal Policy

Junior Economist and Doctoral Student

Tel: +49(0)89/9224-1221
Fax: +49(0)89/985369
Email: herold@ifo.de
WWW: Personal Website

Main Focus

Public Economics
Inequality
Gender

Professional Experience

since 09/2021: Junior Economist and Doctoral Student, Research Group Taxation and Fiscal Policy
10/2020 – 05/2021: Intern, Macroeconomic Policy and Financing for Development Department, UN ESCAP Bangkok
10/2018 – 02/2020: Student Research Assistant, Public Economics Chair (CES), LMU Munich
06/2017 – 09/2017: Intern, Sinus Institut, Heidelberg

Recent Publications

Publication — 2024

Inequality Trends in the Context of Changes in Labor Market Outcomes, Composition and Redistribution in Germany

Maximilian Joseph Blömer, Elena Herold, Max Lay, Andreas Peichl, Ann-Christin Rathje, Paul Schüle, Anne Steuernagel

EconPol Forum 25 (2), 47-52

Publication — 2023

Fiskalische Auswirkungen der Säule 1 (teilweise Neuverteilung von Besteuerungsrechten) und der Säule 2 (globale effektive Mindestbesteuerung)

David Gstrein, Elena Herold, Florian Neumeier

Kurzexpertise im Auftrag des Bundesministeriums der Finanzen im Rahmen des Forschungsauftrags fe 3/19

Publication — 2022

Entwicklung eines Bottom-up Ansatzes zur Messung der Unternehmensteuerlücke (Corporate Income Tax Gap) in Deutschland mit Fokus auf die benötigten Datengrundlagen

David Gstrein, Elena Herold, Florian Neumeier

ifo Bericht

Contributions to Refereed Journals
Working Papers
- - Working Paper
    
    The European Added Value of the Recovery and Resilience Facility
    
    Francesco Corti, Daniel Gros, Tomas Ruiz, Alessandro Liscai, Tamas Kiss-Galfalvi, David Gstrein, Elena Herold, Mathias Dolls, Clemens Fuest
    
    ifo Institute, Munich, 2022
    
    EconPol Policy Report 39
  - Working Paper
    
    The Recovery and Resilience Facility: A Springboard for a Renaissance of Public Investments in Europe?
    
    Francesco Corti, Daniel Gros, Tomas Ruiz, Alessandro Liscai, Tamas Kiss-Galfalvi, David Gstrein, Elena Herold, Mathias Dolls
    
    ifo Institute, Munich, 2021
    
    EconPol Policy Brief 40
    
    Information
Further Publications
- - Article in Journal
    
    Inequality Trends in the Context of Changes in Labor Market Outcomes, Composition and Redistribution in Germany
    
    Maximilian Joseph Blömer, Elena Herold, Max Lay, Andreas Peichl, Ann-Christin Rathje, Paul Schüle, Anne Steuernagel
    
    CESifo, Munich, 2024
    
    EconPol Forum 25 (2), 47-52
  - Monograph (Authorship)
    
    Fiskalische Auswirkungen der Säule 1 (teilweise Neuverteilung von Besteuerungsrechten) und der Säule 2 (globale effektive Mindestbesteuerung)
    
    David Gstrein, Elena Herold, Florian Neumeier
    
    2023
    
    Kurzexpertise im Auftrag des Bundesministeriums der Finanzen im Rahmen des Forschungsauftrags fe 3/19
  - Monograph (Authorship)
    
    Entwicklung eines Bottom-up Ansatzes zur Messung der Unternehmensteuerlücke (Corporate Income Tax Gap) in Deutschland mit Fokus auf die benötigten Datengrundlagen
    
    David Gstrein, Elena Herold, Florian Neumeier
    
    ifo Institut, München, 2022
    
    ifo Bericht
  - Article in Journal
    
    Frauen als Gründerinnen: Die Covid-Pandemie vergrößert den bestehenden Gender Gap
    
    Elena Herold, Carla Krolage, Manuel Menkhoff, Annika Oberhuber, Paul Schüle
    
    ifo Institut, München, 2022
    
    ifo Schnelldienst, 2022, 75, Nr. 10, 36-40
  - Article in Journal
    
    Die langfristigen Folgen von ehelicher Spezialisierung bei Scheidung
    
    Clara Albrecht, Elena Herold, Jennifer Steigmeier
    
    ifo Institut, München, 2022
    
    ifo Schnelldienst, 2022, 75, Nr. 10, 41-46
  - Monograph (Authorship)
    
    The European added value of the Recovery and Resilience Facility. An assessment of the Austrian, Belgian and German plans
    
    Francesco Corti, Daniel Gros, Alessandro Liscai, Tomas Ruiz, Tamas Kiss-Galfalvi, David Gstrein, Elena Herold, Mathias Dolls, Clemens Fuest
    
    IPOL Economic Governance Support Unit, Brüssel, 2022
    
    Information
  - Article in Journal
    
    Reform of International Company Taxation
    
    Clemens Fuest, Elena Herold, Florian Neumeier
    
    ifo Institut, München, 2021
    
    ifo Schnelldienst, 2021, 74, Nr. 10, 31-36
Projects
- - Project
    
    Deaton Review Country Studies: A Transatlantic Comparison of Income Inequality and Inequality of Opportunity over Five Decades (TACI) – Case Study Germany.
    
    Federal Ministry of Education and Research, German Aerospace Center
    
    April 2022 - March 2024
  - Project
    
    Preferences over Relative Income within the Household
    
    internal
    
    April 2022 - June 2023
  - Project
    
    Designing a bottom-up approach to harmonize corporate tax gap measures
    
    Federal Ministry of Finance
    
    March 2022 - May 2022
  - Project
    
    The Added Value of Recovery and Resilience Facility, Based on an Assessment of Recovery and Resilience Plans
    
    EU Parlament
    
    October 2021 - February 2022
  - Project
    
    Historical Distribution Tables and Tax Reforms in Germany
    
    Gesellschaft zur Förderung der wirtschaftswissenschaftlichen Forschung (Freunde des ifo Instituts) e.V.
    
    September 2020 - December 2021
Academic Background
- 10/2017 – 07/2020 Economics M.Sc., Ludwig-Maximilians University Munich
  
  10/2013 – 04/2017 Economics & Business Administration B.Sc., Julius-Maximilians-University Würzburg
Media contributions

Video —

27 September 2023

ifo Podcast: On an Equal Footing? New Facts on Gender Equality in Germany

How large are the gender gaps in Germany ? How do other countries perform? What are the causes and what measures can reduce inequality? What role do family, children, gender roles and income preferences play? Elena Herold and Anne Steuernagel discuss these questions in a new podcast episode of "Economy for All."

Area

Research Group Taxation and Fiscal Policy

Artikel

Team

Overview

About the ifo Institute