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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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Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland
Leibfritz, Willi; Langmantel, Erich; Meister, Wolfgang - In: Ifo-Schnelldienst 53 (2000) 19/20, pp. 10-25
Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und … Grenzabgabenbelastung in Deutschland hoch. Darum sollte die Steuerreform von einer Änderung des Sozialsystems und moderaten Tarifabschlüssen …
Persistent link: https://www.econbiz.de/10001489897
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Staatliche Stabilitäts- und Strukturpolitik : Österreich als Modell für Deutschland?
Frisch, Helmut - In: Ifo-Schnelldienst 59 (2006) 3, pp. 19-27
Deutschland ist seit Mitte der neunziger Jahre langsamer gewachsen als der Durchschnitt der europäischen Länder. Von … Modell für Deutschland gesehen werden könnte. …
Persistent link: https://www.econbiz.de/10003279241
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Ansatz der Körperschaftsteuer im Rahmen der Netzentgeltkalkulation
Haubold, Sebastian; Glatfeld, Markus - In: Energiewirtschaftliche Tagesfragen : et ; Zeitschrift … 57 (2007) 10, pp. 108-113
Persistent link: https://www.econbiz.de/10003554730
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Whatever works : dualisation and the service economy in Bismarckian welfare states
Eichhorst, Werner; Marx, Paul - 2010
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
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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
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So similar and yet so different : a comparative analysis of a firm's cost and benefits of apprenticeship training in Austria and Switzerland
Moretti, Luca; Mayerl, Martin; Mühlemann, Samuel; … - 2017
The authors compare a firm's costs and benefits of providing apprenticeship training in Austria and Switzerland, using … pay in Austria, which in turn is associated with collective bargaining agreements and competition with alternative school …
Persistent link: https://www.econbiz.de/10011738835
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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic
Myck, Michał; Trzcińsk, Kajetan - 2022
be far less redistributive in comparison with such countries as Ireland, the Netherlands, or Portugal. This not only has …
Persistent link: https://www.econbiz.de/10013206285
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The dynamic effects of personal and corporate income tax changes in the United States
Mertens, Karel; Ravn, Morten O. - In: The American economic review 103 (2013) 4, pp. 1212-1247
Persistent link: https://www.econbiz.de/10009769095
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Five crossroads on the way to basic income : an Italian tour
Colombino, Ugo - 2014
The current Italian income support policies are defective with respect to both efficiency and equity. A more effective design must face five crucial choices: universal vs. categorical policies; transfers vs. subsidies; unconditional vs. means-tested policies; coverage; flat vs. progressive tax...
Persistent link: https://www.econbiz.de/10010339564