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The purpose of the present note is to explore the structure of optimal income taxation/redistribution in an economy where the welfare of individuals depends in part on relative after-tax consumption, i.e., we specify individual welfare as a function of absolute and relative after-tax...
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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
Die Rettungsschirme und Konjunkturmaßnahmen haben im Gefolge der Finanz- und Wirtschaftskrise die Staatsausgaben in großem Ausmaß erhöht. Dabei wurde der Grundsatz der Verhältnismäßigkeit nicht immer gewahrt. Die zum Teil ineffizient eingesetzten öffentlichen Mittel haben Nutznießer der...
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We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
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simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
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