Showing 1 - 10 of 952
This paper uncovers ongoing trends in idiosyncratic earnings volatility across generations by decomposing residual earnings auto-covariances into a permanent and a transitory component. We employ data on complete earnings life cycles for prime age men born 1935 through 1974 that covers earnings...
Persistent link: https://www.econbiz.de/10011316360
Mobility of top incomes matters for both the openness of the income elite and the share of total income that this group receives. It is thus an important complement information to the growing snapshot literature on top income concentration. I use microlevel panel data of German income tax files...
Persistent link: https://www.econbiz.de/10009752140
inequality through a real-world policy, rather than experimental treatments, may trigger only marginal changes in support for …
Persistent link: https://www.econbiz.de/10014551561
inequality through a real-world policy, rather than experimental treatments, may trigger only marginal changes in support for …
Persistent link: https://www.econbiz.de/10014229860
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...
Persistent link: https://www.econbiz.de/10003962820
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009236841
This paper estimates income tax underreporting for the case of Germany, by income category and along the income …
Persistent link: https://www.econbiz.de/10012697780
-sectional inequality and over the lifecycle of an individual (intra-individual redistribution) insuring individuals against income risks in …. To quantify both inter- and intra-individual redistribution in Germany this study uses SOEP data from 1984 to 2009 to … construct long-term incomes over a 20-year period. Results show that annual, cross-sectional inequality is higher than …
Persistent link: https://www.econbiz.de/10009405105