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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
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
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
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
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
evidence for a significant gender wealth gap of about 30,000 euros in Germany, which amounts to almost 50,000 euros for married …
Persistent link: https://www.econbiz.de/10013158613
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
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
In Deutschland werden die Geburtskohorten der 1956 bis 1965 Geborenen als Babyboomer bezeichnet. Diese Gruppe …
Persistent link: https://www.econbiz.de/10009541946
There is general agreement about the importance of integrating non-monetary income components into cash-based income measures in order to improve the comparability of distribution results across time and space. Based on micro-data from the first round of EU-SILC (EU Statistics on Income and...
Persistent link: https://www.econbiz.de/10011628620