Showing 1 - 5 of 5
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
The economic literature often argues that basic income schemes and low wage subsidies to employees are just special cases of a negative income tax. In this debate, it is ignored that these concepts target different population subgroups. This paper investigates the different target groups and the...
Persistent link: https://www.econbiz.de/10003635166
demonstrate the application of these new measures to analyse the development of poverty and richness over time in Germany, to … compare Germany to the other EU-15 countries and to investigate the impact of tax reforms on poverty and richness. The latter … data. We show that it partly depends on the measure whether the development of richness in Germany is increasing or …
Persistent link: https://www.econbiz.de/10003391705
Persistent link: https://www.econbiz.de/10003477069
This paper combines the theoretical cognition of welfare measurement with the technique of microsimulation allowing to quantify the welfare eÞects and the excess burden of tax systems and tax reforms. The newly developed microsimulation module is applied on several flat tax reform scenarios...
Persistent link: https://www.econbiz.de/10003477077