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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top …
Persistent link: https://www.econbiz.de/10009405114
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Introducing family tax splitting in Germany : how would it affect the income distribution, work incentives and household welfare?
Steiner, Viktor; Wrohlich, Katharina - 2007 - This version: 05/09/2007
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431