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Getting poor to work : three welfare increasing reforms for a busy Germany

Jessen, Robin; Rostam-Afschar, Davud; Steiner, Viktor - 2015

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

Persistent link: https://www.econbiz.de/10011305299

Distributional effects of a minimum wage in a welfare state : the case of Germany

Müller, Kai-Uwe; Steiner, Viktor - 2013

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

Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10013134555

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

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/10013134574

The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data

Beznoska, Martin - 2012

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10013102848

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

Müller, Kai-Uwe - 2008

an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …

Persistent link: https://www.econbiz.de/10012724286

Effective Taxation of Top Incomes in Germany, 1992-2002

Bach, Stefan - 2014

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

Persistent link: https://www.econbiz.de/10012709103

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

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

A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011

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/10014179431

Labor Market and Income Effects of a Legal Minimum Wage in Germany

Müller, Kai-Uwe; Steiner, Viktor - 2010

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/10014193731