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Aufgrund der Entscheidung des Bundesverfassungsgerichts vom 25. September 1992 muß sich der Gesetzgeber ab 1996, nach einer Übergangsregelung bis 1995, zur Freistellung des Existenzminimums für einen neuen Einkommensteuertarif entscheiden. Einer großzügigen Bemessung des steuerfreien...
Persistent link: https://www.econbiz.de/10011621431
inequality in Germany has increased very little in the 1980's, if at all. It is shown ·that the marked increase in earnings …
Persistent link: https://www.econbiz.de/10011622930
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011626025
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011638872
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/10010234179
Persistent link: https://www.econbiz.de/10001790124
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962944
In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland …In this contribution employment effects of wage subsidies and a minimum wage are analyzed for Germany. Existing studies … general minimum wage for Germany. The magnitude of the negative employment effects depends on the minimum wage level …
Persistent link: https://www.econbiz.de/10008905958
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821