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Distributional and welfare effects of Germany‘s year 2000 tax reform

Ochmann, Richard - 2010

This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …

Persistent link: https://www.econbiz.de/10009272596

Does Germany collect revenue from taxing capital income?

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …

Persistent link: https://www.econbiz.de/10003110496

Do investors respond to tax reform? : evidence from a natural experiment in Germany

Sauter, Nicolas; Winter, Joachim - In: Economics letters 108 (2010) 2, pp. 193-196

Persistent link: https://www.econbiz.de/10008699171

Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income

Fossen, Frank M.; Simmler, Martin - 2012

such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …

Persistent link: https://www.econbiz.de/10009580147

Effects of bracket creep and tax reform on average personal income tax burden in Germany

Nam, Chang-woon; Zeiner, Christoph - 2015

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

Persistent link: https://www.econbiz.de/10011392527

Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010

-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …

Persistent link: https://www.econbiz.de/10003966524

Reform der Zinsbesteuerung : Kontrollmitteilungen oder Abgeltungssteuer?

Nüßgens, Heinz-Josef - In: Die Bank (2000) 5, pp. 355-357

Persistent link: https://www.econbiz.de/10001472973

Quellensteuer verändert Anlageverhalten

Bredemeier, Sonning - In: Die Bank (1989), pp. 184-188

Persistent link: https://www.econbiz.de/10001060592

Would a flat tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk

Fossen, Frank M. (contributor) - 2008

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …

Persistent link: https://www.econbiz.de/10003725962

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/10003824120

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