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Effective taxation of top incomes in Germany, 1992-2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003651046

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 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/10003300942

Margins of international banking : is there a productivity Pecking order in banking, too?

Buch, Claudia M.; Koch, Cathérine Tahmee; Kötter, Michael - 2009

Modern trade theory emphasizes firm-level productivity differentials to explain the cross-border activities of non-financial firms. This study tests whether a productivity pecking order also determines international banking activities. Using a novel dataset that contains all German banks'...

Persistent link: https://www.econbiz.de/10003923511

Do better capitalized banks lend less? : long-run panel evidence from Germany

Buch, Claudia M.; Prieto, Esteban - 2012

Insufficient capital buffers of banks have been identified as one main cause for the large systemic effects of the recent financial crisis. Although higher capital is no panacea, it yet features prominently in proposals for regulatory reform. But how do increased capital requirements affect...

Persistent link: https://www.econbiz.de/10009570042

Does consumption decline at retirement? : evidence from repeated cross-section data for Germany

Beznoska, Martin; Steiner, Viktor - 2012

-section data for Germany, this paper analyzes the retirement consumption puzzle for the German case. For our broadest consumption …

Persistent link: https://www.econbiz.de/10009579313

The incidence of the European Union Emissions Trading System and the role of revenue recycling : empirical evidence from combined industry- and household-level data

Beznoska, Martin; Cludius, Johanna; Steiner, Viktor - 2012

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10009579351

A wealth tax on the rich to bring down public debt? : Revenue and distributional effects of a capital levy

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

Persistent link: https://www.econbiz.de/10009487901

Threshold values in german labor law and job dynamics in small firms : the case of the disability law

Wagner, Joachim; Schnabel, Claus; Kölling, Arnd - 2001

According to the German disability law, or Schwerbehindertengesetz, either six percent of all jobs in an establishment must be occupied by disabled empoyees or the firm has to pay a penalty of DM 200 per month for every job under consideration. This note reports results from the first...

Persistent link: https://www.econbiz.de/10001642970

Distributional and fiscal effects of the German tax reform 2000 : a behavioral microsimulation analysis

Haan, Peter (contributor); Steiner, Viktor (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002062078

Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany

Steiner, Viktor (contributor); … - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002062133