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Corneo, Giacomo - 2006

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Persistent link: https://www.econbiz.de/10012781544

How to Tax Different Incomes?

Lehmann, Etienne; Jacquet, Laurence - 2021

We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...

Persistent link: https://www.econbiz.de/10013211111

Fair Earnings Tax Reforms

Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023

We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual...

Persistent link: https://www.econbiz.de/10014262033

What Kind of EU Fiscal Capacity? Evidence from a Randomized Survey Experiment in Five European Countries in Times of Corona

Beetsma, Roel - 2020

Based on a conjoint survey experiment we explore the support among European citizens for a European Union (EU) budgetary assistance instrument to combat adverse temporary or permanent economic shocks hitting Member States. Suitably designed, there is quite substantial support for such an EU...

Persistent link: https://www.econbiz.de/10012825998

Wealth and its Distribution in Germany, 1895-2018

Albers, Thilo N. H.; Bartels, Charlotte; Schularick, Moritz - 2022

comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household …

Persistent link: https://www.econbiz.de/10013289690

Inequality and Income Dynamics in Germany

Drechsel-Grau, Moritz; Peichl, Andreas; Schmieder, … - 2022

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades … distribution of annual earnings in Germany. We find that cross-sectional inequality rose until 2009 for men and women. After the …

Persistent link: https://www.econbiz.de/10013298363

Assessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent

Pellegrino, Simone; Piacenza, Massimiliano; Turati, Gilberto - 2011

The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the...

Persistent link: https://www.econbiz.de/10010274995