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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies

Merz, Joachim - 2009

. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

Persistent link: https://www.econbiz.de/10012720103

Measuring taxes on income from capital

Devereux, Michael P. - 2003

This paper reviews how the impact of taxes on the incentive to invest in the corporate sector can be measured. The main focus of the paper is to discuss measures derived from economic theory. In empirical work, these tend to be based on the legal parameters of tax regimes, rather than on...

Persistent link: https://www.econbiz.de/10010292955

Measuring taxes on income from capital

Devereux, Michael P. - 2003

This paper provides a conceptual review of how the impact of taxes on the incentive to invest in the corporate sector can be measured. The focus is on measures derived from economic theory. Two measures are derived effective marginal and average tax rates which reflect different forms of...

Persistent link: https://www.econbiz.de/10011507974

Measuring taxes on income from capital

Devereux, Michael P. (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001745433

Measuring Taxes on Income from Capital

Devereux, Michael P. - 2021

This paper provides a conceptual review of how the impact of taxes on the incentive to invest in the corporate sector can be measured. The focus is on measures derived from economic theory. Two measures are derived - effective marginal and average tax rates - which reflect different forms of...

Persistent link: https://www.econbiz.de/10013319905