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Berechnungen des Existenzminimums für die Einkommensbesteuerung 1996
Kaltenborn, Bruno; Buslei, Hermann - 1995
The German government intends to fix the yearly income tax free subsistence level for a single in 1996 at an amount of 12.000 marks. Own calculations show a minimium of 13.000 marks. They also show that the planned level for the tax allowance for each child of 6.264 marks is sufficient at least...
Persistent link: https://www.econbiz.de/10011621357
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Berechnungen des Existenzminimums für die Einkommensbesteuerung 1996
Kaltenborn, Bruno; Buslei, Hermann - 1995
Persistent link: https://www.econbiz.de/10014459606
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Bewertung der Vorschläge zur Steuerfreistellung des Existenzminimums
Kaltenborn, Bruno - 1995
Aufgrund der Entscheidung des Bundesverfassungsgerichts vom 25. September 1992 muß sich der Gesetzgeber ab 1996, nach einer Übergangsregelung bis 1995, zur Freistellung des Existenzminimums für einen neuen Einkommensteuertarif entscheiden. Einer großzügigen Bemessung des steuerfreien...
Persistent link: https://www.econbiz.de/10011621431
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Bewertung der Vorschläge zur Steuerfreistellung des Existenzminimums
Kaltenborn, Bruno - 1995
Persistent link: https://www.econbiz.de/10013428006
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The effect of saving subsidies on household saving : evidence from Germany
Corneo, Giacomo; Keese, Matthias; Schröder, Carsten - 2010
Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax exemptions - the so-called Riester scheme. We apply matching and panel regression techniques to assess the impact of the Riester scheme on households' propensities to save in a...
Persistent link: https://www.econbiz.de/10003952553
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Charitable giving in the German welfare state : fiscal incentives and crowding out
Bönke, Timm; Massarrat-Mashhadi, Nima; Sielaff, Christian - 2010
Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich...
Persistent link: https://www.econbiz.de/10008796240
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Distributional effects of subsidizing retirement savings accounts : evidence from Germany
Corneo, Giacomo; Schröder, Carsten; König, Johannes - 2015
subsidization program in Germany. We find that 38% of the aggregate subsidy accrues to the top two deciles of the population, but …
Persistent link: https://www.econbiz.de/10011281656
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Tax incentives and capital structure choice : evidence from Germany
Hartmann-Wendels, Thomas; Stein, Ingrid; Stöter, Alwin - 2012
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973–2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...
Persistent link: https://www.econbiz.de/10009625689
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Tax-price elasticity of charitable donations : evidence from the German taxpayer panel
Adena, Maja - 2014
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler … in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität …
Persistent link: https://www.econbiz.de/10010237654
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What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel
Werdt, Clive - 2015
This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a …
Persistent link: https://www.econbiz.de/10010473168