Showing 21 - 30 of 8,537
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012624716
Persistent link: https://www.econbiz.de/10001401489
Persistent link: https://www.econbiz.de/10001390499
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
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013281463
investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is …
Persistent link: https://www.econbiz.de/10010225955
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and 2005. Implementing a dynamic model as...
Persistent link: https://www.econbiz.de/10009783519
revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … comparison between, and aggregation of heterogeneous individuals and households. We show that, irrespective of the individual …
Persistent link: https://www.econbiz.de/10009579606
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10003315579
Persistent link: https://www.econbiz.de/10003373798