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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003300942
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Getting poor to work : three welfare increasing reforms for a busy Germany
Jessen, Robin; Rostam-Afschar, Davud; Steiner, Viktor - 2015
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
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Distributional effects of a minimum wage in a welfare state : the case of Germany
Müller, Kai-Uwe; Steiner, Viktor - 2013
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10010241628
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Beurteilung unterschiedlicher Reformvorschläge für die Gewerbesteuer aus betriebswirtschaftlicher Sicht
Maiterth, Ralf - 2003
Persistent link: https://www.econbiz.de/10001745536
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Die Gewerbesteuer als ungerechtfertigte "Großbetriebssteuer"? : Eine empirische Analyse
Maiterth, Ralf - 2003
Persistent link: https://www.econbiz.de/10001790124
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Distributional Effects of a Minimum Wage in a Welfare State – The Case of Germany
Mueller, Kai-Uwe - 2014
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10013060046
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Introducing family tax splitting in Germany : how would it affect the income distribution, work incentives and household welfare?
Steiner, Viktor; Wrohlich, Katharina - 2007 - This version: 05/09/2007
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431