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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

; wealth distribution ; microsimulation …

Persistent link: https://www.econbiz.de/10009236841

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2016

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/10011613145

Do couples pool their income? : evidence from demand system estimation for Germany

Beznoska, Martin - 2019

and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

Persistent link: https://www.econbiz.de/10011972980

From corporate tax competition to global cooperation? : trends, prospects and effects on German family businesses

Bührle, Anna Theresa; Nicolay, Katharina; Spengel, … - 2023 - This version: 10th July 2023

This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …

Persistent link: https://www.econbiz.de/10014322548

The spillover effect of managerial taxes on mutual fund risk-taking

Bührle, Anna Theresa; Yen, Chia-Yi - 2023 - First version: July 18, 2023

greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that … years. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …

Persistent link: https://www.econbiz.de/10014323792

Too much "skin in the game" ruins the game : evidence from managerial capital gains taxes

Bührle, Anna Theresa; Yen, Chia-Yi - 2023 - This version: August 25, 2023

their own tax interests. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous shock of …. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …

Persistent link: https://www.econbiz.de/10014422557

German and the rest of euro area fiscal policy during the crisis

Gadatsch, Niklas; Hauzenberger, Klemens; Stähler, Nikolai - 2015

We present the estimated large-scale three-region DSGE model GEAR picturing Germany, the Euro Area and the Rest of the world. Compared to existing models of this type, GEAR incorporates a comprehensive fiscal block, involuntary unemployment and a complex international structure. We use the model...

Persistent link: https://www.econbiz.de/10010516561

German labor market and fiscal reforms 1999 to 2008 : can they be blamed for intra-euro area imbalances?

Gadatsch, Niklas; Stähler, Nikolai; Weigert, Benjamin - 2015

In this paper, we assess the impact of major German structural reforms from 1999 to 2008 on key macroeconomic variables. By many, these reforms, especially the Hartz reforms on the labor market, are considered to be the root of observed imbalances in the Euro Area. Our simulations within a...

Persistent link: https://www.econbiz.de/10011316580

Optimal unemployment insurance and international risk sharing

Moyen, Stéphane; Stähler, Nikolai; Winkler, Fabian - 2016

We discuss how cross-country unemployment insurance can be used to improve international risk sharing. We use a two-country business cycle model with incomplete financial markets and frictional labor markets where the unemployment insurance scheme operates across both countries. Cross-country...

Persistent link: https://www.econbiz.de/10011532638

Thoughts on a fiscal union in EMU

Gadatsch, Niklas; Hollmayr, Josef; Stähler, Nikolai - 2016

within EMU. We differentiate between three different scenarios: public revenue equalisation, tax harmonisation and a …

Persistent link: https://www.econbiz.de/10011546743