Showing 1 - 10 of 11
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
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
Persistent link: https://www.econbiz.de/10003409235
This paper deals with the impact of electoral competition on politicians ́outside earnings. We propose a simple theoretical model with politicians facing a tradeoff between allocating their time to political effort or to an alternative use generating outside earnings. The model has a testable...
Persistent link: https://www.econbiz.de/10003670666
When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes …
Persistent link: https://www.econbiz.de/10003670698
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
This paper describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit microsimulation module. The second part adds a behavioural component...
Persistent link: https://www.econbiz.de/10003635327
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