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Distributional and Behavioral Effects of the Gender Wage Gap
Gallego-Granados, Patricia; Geyer, Johannes - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2015
. This allows us to examine the implications of the gender wage gap for income inequality and working incentives. We …
Persistent link: https://www.econbiz.de/10011253072
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A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009150563
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Income Thresholds and Income Classes
D'Ambrosio, Conchita; Muliere, Pietro; Secchi, Piercesare - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003
This paper proposes a method for detecting income classes based on the change-point problem. There is an increasing demand for such a method in the literature. Computation of polarization indices requires a pre-grouping of the incomes. Similarly, indices of social exclusion and sometimes indices...
Persistent link: https://www.econbiz.de/10004963668
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From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...
Persistent link: https://www.econbiz.de/10004963679
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Economic Gains from Publicly Provided Education in Germany
Frick, Joachim R.; Grabka, Markus M.; Groh-Samberg, Olaf - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
The aim of this paper is to estimate income advantages arising from publicly provided educa-tion and to analyse their impact on the income distribution in Germany. Using representative micro-data from the SOEP and considering regional and education-specific variation, from a cross-sectional...
Persistent link: https://www.econbiz.de/10004963737
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Top Incomes and Top Taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main …, the income tax is effectively progressive; (v) income taxation substantially reduces income inequality in Germany. …
Persistent link: https://www.econbiz.de/10004963744
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Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?
Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household...
Persistent link: https://www.econbiz.de/10005068687
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Has German Business Income Taxation Raised too Little Revenue over the Last Decades?
Bach, Stefan - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2013
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …
Persistent link: https://www.econbiz.de/10010661286
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Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages
Rattenhuber, Pia - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2012
Empirical evidence so far found ambiguous results for the direction of effect of marginal income tax rates on employee remuneration. Based on the GSOEP data from 2002 through 2008 this study analyzes the impact of the marginal tax load on the employee side on the wage rate also allowing average...
Persistent link: https://www.econbiz.de/10009652508
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The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition
Schröder, Philipp J. H. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003
This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar...
Persistent link: https://www.econbiz.de/10004963604