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Pensions, income taxes and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … homeownership compared to Germany. The question is to what extent the observed differences in homeownership are induced by national …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …
Persistent link: https://www.econbiz.de/10012602340
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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
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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015
administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates …
Persistent link: https://www.econbiz.de/10010528302
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012299807
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Sharing demographic risk : who is afraid of the baby bust?
Ludwig, Alexander (contributor); Reiter, Michael (contributor) - 2008
We model the optimal reaction of a public PAYG pension system to demographic shocks. We compare the ex-ante first best and second best solution of a Ramsey planner with full commitment to the outcome under simple third best rules that mimic the pension systems observed in the real world. The...
Persistent link: https://www.econbiz.de/10003771791
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Job ladder and wealth dynamics in general equilibrium
Kaas, Leo; Lalé, Etienne; Siassi, Nawid - 2023
This paper develops a macroeconomic model that combines an incomplete-markets overlapping-generations economy with a job ladder featuring sequential wage bargaining, endogenous search effort of employed and non-employed workers, and differences in match quality. The calibrated model offers a...
Persistent link: https://www.econbiz.de/10014444876
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Labor income taxation, human capital and growth : the role of child care
Casarico, Alessandra (contributor);  … - 2008
This paper studies the implications of introducing child care in the human capital production function when assessing the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the human capital production function as complements and we...
Persistent link: https://www.econbiz.de/10003748485
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Premature deaths, accidental bequests and fairness
Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017
While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they...
Persistent link: https://www.econbiz.de/10011778698
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The welfare gains of age related optimal income taxation
Bastani, Spencer; Blomquist, Nils Sören; Micheletto, Luca - 2010
Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents face uncertainty regarding future abilities and can by saving transfer consumption across periods. The welfare gain of switching from an age-independent to an age-dependent...
Persistent link: https://www.econbiz.de/10008699002
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Tax interactions among Belgian municipalities : does language matter?
Gérard, Marcel; Jayet, Hubert; Paty, Sonia - 2009
This paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities. Our results first confirm previous findings for Belgium suggesting...
Persistent link: https://www.econbiz.de/10003808648