Showing 1 - 10 of 36
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der …
Persistent link: https://www.econbiz.de/10010297004
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10010297009
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10010297020
Die Auseinandersetzung um die Weiterentwicklung des Ehegattensplittings in Richtung einer stärkeren steuerlichen Berücksichtigung von Kindern hält in der Regierungskoalition an. Wie kann ein Familiensplitting ausgestaltet werden? Welche Wirkungen ergeben sich auf das Steueraufkommen? Welche...
Persistent link: https://www.econbiz.de/10010303399
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10010268499
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10003477082
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10003578894
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der …
Persistent link: https://www.econbiz.de/10011416408
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10011416429
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10011416436