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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
Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …
Persistent link: https://www.econbiz.de/10011434131
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003471772
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003599699
Germany is widely known for its high-quality vocational education and training (VET) system. The two key features of … enormously in the last years in many (European) countries, this has not been the case in Germany. From the outside, therefore, it … may look as if Germany’s low youth unemployment rate is to be credited to the dual system. That observation, however, is …
Persistent link: https://www.econbiz.de/10010429810
Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social …
Persistent link: https://www.econbiz.de/10012221209
We explore the role of social capital in the spread of the recent Covid-19 pandemic in independent analyses for Austria …, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …
Persistent link: https://www.econbiz.de/10012228562
Austria and Germany assessing the impact of road charging (RC). The pricing policy measure is introduced for the private …The authors apply a computable general equilibrium (CGE) modeling framework to carry out a two-country comparison for …
Persistent link: https://www.econbiz.de/10003858731
non-standard work. In Germany (and to a lesser extent Austria), marginal part-time provides a fertile ground for low …
Persistent link: https://www.econbiz.de/10003985730