Showing 1 - 10 of 1,318
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and capital flows as well as national and global welfare. The analysis is carried by means of a general equilibrium model of trade which incorporates international capital flows as well...
Persistent link: https://www.econbiz.de/10011474129
Persistent link: https://www.econbiz.de/10001512092
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...
Persistent link: https://www.econbiz.de/10003863164
The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...
Persistent link: https://www.econbiz.de/10013428427
Persistent link: https://www.econbiz.de/10013263409
We study the interactions between capital income tax and social security privatization in the context of rising longevity. In an economy with idiosyncratic income shocks, redistributive defined benefit social security provides some insurance against income uncertainty. This insurance comes at...
Persistent link: https://www.econbiz.de/10012653219
This paper studies the effects of capital tax reforms on retained earnings, dividend tax revenues, and income inequality in Israel between 2001 and 2020. We analyze two major dividend tax reforms: a permanent rate increase in 2012 and a temporary tax relief in 2017. By combining administrative...
Persistent link: https://www.econbiz.de/10015077933
hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …
Persistent link: https://www.econbiz.de/10011671669
hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …
Persistent link: https://www.econbiz.de/10011672922