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Distributional and welfare effects of Germany‘s year 2000 tax reform

Ochmann, Richard - 2010

This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …

Persistent link: https://www.econbiz.de/10009272596

Steuersenkungsgesetz : die Änderungen bei der Körperschaftsteuer und bei der Anteilseignerbesteuerung

Dötsch, Ewald; Pung, Alexandra - 2000

Persistent link: https://www.econbiz.de/10014378750

Bracket creep revisited - with and without r>g : evidence from Germany

Zhu, Junyi - 2015

solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …

Persistent link: https://www.econbiz.de/10011381623

Preferences over capital inocome versus labor income taxation

Mahieu, Géraldine; Rottier, Stéphane - 2000

Persistent link: https://www.econbiz.de/10001512092

Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries

Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...