Similar Search Results

The impact of redistributive policies on inequality in OECD countries

Doerrenberg, Philipp; Peichl, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

policies are able to effectively reduce income inequality. We contribute to this research question by using different country …-level data sources to study inequality trends in OECD countries since 1980. We first investigate the development of inequality … over time before analyzing the question of whether governments can effectively reduce inequality. Different identification …

Persistent link: https://www.econbiz.de/10010957747

Decreasing wage mobility in Germany

Gernandt, Johannes - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009

distribution. Individual wage mobility decreased between 1984/1987 and 2004/2007, while inequality increased steadily from the mid …

Persistent link: https://www.econbiz.de/10008533544

Multidimensional affluence in income and wealth in the eurozone: A cross country comparison using the HFCS

Kontbay-Busun, Sine; Peichl, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries. We start our analysis by examining the income and wealth distributions separately for each country, and extend it to a multidimensional setting by considering the joint...

Persistent link: https://www.econbiz.de/10011122566

Tax policy and income inequality in the US, 1979-2007

Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to … inequality by increasing the income share of the top 20% in contrast to the middle class' share. The tax policy effect accounts … for up to 29% of the total change in inequality; its contribution increases up to 41% if we take into account behavioral …

Persistent link: https://www.econbiz.de/10010957610

European schemes of social assistance: an empirical analysis of set-ups and distributive impacts

Kraus, Margit; Hölsch, Katja - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

This paper analyses the distributive impacts of various regulatory and institutional settings of European schemes of social assistance. For this purpose, two sets of classifications of European schemes of social assistance are introduced that classify the systems according to regulatory...

Persistent link: https://www.econbiz.de/10005097618

Book-tax conformity: Empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

Persistent link: https://www.econbiz.de/10010957604

Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010957626

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...

Persistent link: https://www.econbiz.de/10010957649

Efficient contracts for government intervention in promoting next generation communications networks

Briglauer, Wolfgang; Holzleitner, Christian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Although the future socio-economic benefits of a new fibre-based ('next generation access', NGA) telecommunications infrastructure seem to be uncontroversial, a universal NGA coverage appears to be a rather unrealistic objective without government intervention. We contend, however, that the...

Persistent link: https://www.econbiz.de/10010957680

Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...

Persistent link: https://www.econbiz.de/10010957713