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Wie progressiv ist Deutschland? : das Steuer- und Transfersystem im europäischen Vergleich

Peichl, Andreas; Schaefer, Thilo - 2008

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes … the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax …Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als …

Persistent link: https://www.econbiz.de/10011632243

Happy taxpayers? : income taxation and well-being

Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...

Persistent link: https://www.econbiz.de/10009681244

Happy Taxpayers? Income Taxation and Well-Being

Akay, Alpaslan - 2012

Persistent link: https://www.econbiz.de/10013097866

The benefits and problems of linking micro and macro models : evidence from a flat tax analysis

Peichl, Andreas - 2009

tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …

Persistent link: https://www.econbiz.de/10011635022

Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System

Bargain, Olivier - 2012

The current debt crisis has given rise to a debate about deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union' would have a stabilising effect in the event of macroeconomic shocks. In this paper we study the economic effects of introducing two elements...

Persistent link: https://www.econbiz.de/10013105006

The Redistributive Effects of Tax Benefit Systems in the Enlarged EU

Fuest, Clemens - 2009

How do different components of the tax and transfer systems affect disposable income inequality? This paper explores the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality analysis based on the standard approach suggests that...

Persistent link: https://www.econbiz.de/10013154996

Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Dörrenberg, Philipp - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10013045052

Tax Refunds and Income Manipulation Evidence from the EITC

Buhlmann, Florian - 2017

Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....

Persistent link: https://www.econbiz.de/10012946592

Accounting for the spouse when measuring inequality of opportunity

Peichl, Andreas; Ungerer, Martin - 2015

Existing literature on inequality of opportunity (IOp) has failed to address the question as to how the circumstances and choices of spouses in a couple should be treated. By omitting information relevant to the spouse in IOp estimations, the implicit assumption was full responsibility for the...

Persistent link: https://www.econbiz.de/10011391624

Equality of opportunity : East vs. West Germany

Peichl, Andreas; Ungerer, Martin - 2015

integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …

Persistent link: https://www.econbiz.de/10011391647