Showing 1 - 10 of 85
Persistent link: https://www.econbiz.de/10012196895
Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax-and-transfer system in mitigating such inequalities, which could otherwise lead to disparities in living standards. Utilizing a life-cycle model, we determine that taxes and...
Persistent link: https://www.econbiz.de/10014427523
Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o sets inequalities in lifetime earnings, which would otherwise translate into differences in living standards. Based on a life-cycle model, we find that redistribution by taxes...
Persistent link: https://www.econbiz.de/10012108653
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10010234179
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...
Persistent link: https://www.econbiz.de/10003962820
's resources in Germany between 2009 and 2013. It takes account of the multidimensionality of children's needs and access to …
Persistent link: https://www.econbiz.de/10011625627
whether the peculiar OECD results for Germany on the incidence of social security contributions and taxes also hold up within … in Germany. The main result of the paper is that there is in fact a positive shortrun employment effect of a revenue …
Persistent link: https://www.econbiz.de/10013428050
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …
Persistent link: https://www.econbiz.de/10010473165
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623