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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
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Preferences over capital inocome versus labor income taxation
Mahieu, Géraldine; Rottier, Stéphane - 2000
Persistent link: https://www.econbiz.de/10001512092
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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...
Persistent link: https://www.econbiz.de/10003863164
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The role of capital income for top incomes shares in Germany
Bartels, Charlotte; Jenderny, Katharina - 2014
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
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Green tax reform and employment : the interaction of profit and factor taxes
Boeters, Stefan - 2001
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
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Labor market effects of the German tax reform 2000
Haan, Peter (contributor); Steiner, Viktor (contributor) - 2005
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. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10002637914
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Modellgestützte Analyse der ökologischen Steuerreform mit LEAN, PANTA RHEI und dem Potsdamer Mikrosimulationsmodell
Bach, Stefan; Kohlhaas, Michael; Meyer, Bernd; … - 2001
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
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The German vocational education and training system : its institutional configuration, strengths, and challenges
Solga, Heike; Protsch, Paula; Ebner, Christian; … - 2014
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
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Social capital and the spread of Covid-19 : insights from European countries
Bartscher, Alina Kristin; Seitz, Sebastian; Slotwinski, … - 2020
Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social …
Persistent link: https://www.econbiz.de/10012221209
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Social capital and the spread of COVID-19 : insights from European countries
Bartscher, Alina Kristin; Seitz, Sebastian; Siegloch, … - 2020
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