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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
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
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
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
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …
Persistent link: https://www.econbiz.de/10013428119
Persistent link: https://www.econbiz.de/10012667887
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