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Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10003863164
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Quellensteuer verändert Anlageverhalten
Bredemeier, Sonning - In: Die Bank (1989), pp. 184-188
Persistent link: https://www.econbiz.de/10001060592
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Reform der Zinsbesteuerung : Kontrollmitteilungen oder Abgeltungssteuer?
Nüßgens, Heinz-Josef - In: Die Bank (2000) 5, pp. 355-357
Persistent link: https://www.econbiz.de/10001472973
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Unklare Rechtslage zum Verlustausgleich - Risiken bei der Immobilienfinanzierung
Zitelmann, Rainer - In: Die Bank (1999) 8, pp. 521-525
Persistent link: https://www.econbiz.de/10001401489
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Neue Regeln für die Wertpapierbesteuerung
Fandrich, Andreas - In: Die Bank (1999) 5, pp. 310-313
Persistent link: https://www.econbiz.de/10001390499
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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003830314
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Die Risikoausgleichsrücklage als Instrument des landwirtschaftlichen Risikomanagements
Blanck, Niklas; Bahrs, Enno - In: Agrarwirtschaft : Zeitschrift für Betriebswirtschaft, … 58 (2009) 4, pp. 209-217
In Anbetracht zunehmender Einkommensschwankungen aufgrund von Witterungsextremen und höherer Volatilitäten an den Agrarrohstoffmärkten fordert der Deutsche Bauernverband im Ertragsteuerrecht die Einführung einer Risikoausgleichsrücklage für landwirtschaftliche Einkünfte....
Persistent link: https://www.econbiz.de/10003844813
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Nötig ist eine im strengsten Sinne rechtsstaatliche Einkommensteuer-Reform
Tipke, Klaus - In: Orientierungen zur Wirtschafts- und Gesellschaftspolitik 109 (2006) 3, pp. 57-63
Persistent link: https://www.econbiz.de/10003373798
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
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Why are mothers working longer hours in Austria than in Germany? : A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003599699