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From bottom to top : the entire distribution of market income in Germany, 1992 - 2001
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2007
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...
Persistent link: https://www.econbiz.de/10003578852
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Perspektiven der Vermögensbesteuerung in Deutschland : DIW Berlin Forschungsprojekt im Auftrag der Hans-Böckler-Stiftung
Bach, Stefan; Bartholmai, Bernd - 2002
Persistent link: https://www.econbiz.de/10011334368
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Perspektiven der Vermögensbesteuerung in Deutschland
Bach, Stefan; Bartholmai, Bernd - 2002
Persistent link: https://www.econbiz.de/10001751064
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An integrated micro data base for tax analysis in Germany
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden …
Persistent link: https://www.econbiz.de/10011638872
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A wealth tax on the rich to bring down public debt? : revenue and distributional effects of a capital levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
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/10009269236
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From bottom to top : the entire distribution of market income in Germany, 1992-2001
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2007
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...
Persistent link: https://www.econbiz.de/10011630585
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Erbschaftsteuerreform : gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung
Bach, Stefan; Houben, Henriette; Maiterth, Ralf; … - 2007
Die Erbschaft- und Schenkungsteuer muss grundlegend reformiert werden. Grund- und Betriebsvermögen sollen nach dem Ertragswertverfahren bewertet werden. Das bedeutet eine deutliche Annäherung an die Verkehrswerte, macht jedoch das Besteuerungsverfahren aufwändiger und streitanfälliger. Ein...
Persistent link: https://www.econbiz.de/10011630731