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In dem Gutachten wird die Entwicklung von Höhe und Struktur des privaten Verbrauchsin Deutschland bis zum Jahr 2050 …
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In dieser Studie werden umfassende mikrodatenbasierte Analysen zur gesamten Verteilungswirkung des deutschen Steuersystems durchgeführt. Einbezogen werden die Einkommensteuer einschließlich der Unternehmensteuern auf ausgeschüttete Gewinne, die indirekten Steuern und die Sozialbeiträge....
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When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes …
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This paper deals with the impact of electoral competition on politicians' outside earnings. We propose a simple theoretical model with politicians facing a tradeoff between allocating their time to political effort or to an alternative use generating outside earnings. The model has a testable...
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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demonstrate the application of these new measures to analyse the development of poverty and richness over time in Germany, to … compare Germany to the other EU-15 countries and to investigate the impact of tax reforms on poverty and richness. The latter … data. We show that it partly depends on the measure whether the development of richness in Germany is increasing or …
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