Showing 1 - 10 of 13
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003872150
Persistent link: https://www.econbiz.de/10003953677
This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model. ErbSiHM 0.1 comprises of a microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data of the SOEP. The microsimulation model of ErbSiHM...
Persistent link: https://www.econbiz.de/10003958923
birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
Persistent link: https://www.econbiz.de/10008824262
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
Persistent link: https://www.econbiz.de/10009671048
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009269236
Persistent link: https://www.econbiz.de/10002797726
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/10010300706
birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
Persistent link: https://www.econbiz.de/10010300709