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Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis

Steiner, Viktor; Haan, Peter - 2004

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...

Persistent link: https://www.econbiz.de/10010260709

Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2008

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/10010265036

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/10010271359

Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany

Geyer, Johannes; Steiner, Viktor - 2010

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/10010271582

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/10010286295