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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003651046
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The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10003902662
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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/10009487901
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Modellgestützte Analyse der ökologischen Steuerreform mit LEAN, PANTA RHEI und dem Potsdamer Mikrosimulationsmodell
Bach, Stefan; Kohlhaas, Michael; Meyer, Bernd; … - 2001
Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …
Persistent link: https://www.econbiz.de/10011434131
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Creating low skilled jobs by subsidising market-contracted household work
Brück, Tilman; Haisken-DeNew, John P.; Zimmermann, Klaus F. - 2003
We analyze the determinants of household work contracted in the German shadow economy. The German socio-economic household panel, which enumerates casual domestic employment, is used to estimate the demand for such household work. The regressors include regional wage rates, household income and...
Persistent link: https://www.econbiz.de/10011439395
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Bad bank(s) and recapitalization of the banking sector
Schäfer, Dorothea; Zimmermann, Klaus F. - 2009
With banking sectors worldwide still suffering from the effects of the financial crisis, public discussion of plans to place toxic assets in one or more bad banks has gained steam in recent weeks. The following paper presents a plan how governments can efficiently relieve ailing banks from toxic...
Persistent link: https://www.econbiz.de/10003844360
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Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2005
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003219657
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Fiskalische und gesamtwirtschaftliche Effekte : Investitionen in die Integration der Flüchtlinge lohnen sich
Bach, Stefan; Brücker, Herbert; Deuverden, Kristina van; … - 2017
Das Institut für Arbeitsmarkt- und Berufsforschung (IAB) und das Deutsche Institut für Wirtschaftsforschung (DIW) simulieren die fiskalpolitischen und gesamtwirtschaftlichen Effekte von Investitionen in die Integration der Flüchtlinge, die im Jahr 2015 zugewandert sind. Die Simulationen sind...
Persistent link: https://www.econbiz.de/10011659708
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Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik
Bach, Stefan; Bartholmai, Bernd - 2000
Haushaltsstichproben wie die EVS spiegeln die Randbereiche der Verteilung nur unzureichend. Um die oberen Einkommensbereiche besser abzubilden, bietet sich eine Analyse der Einkommensteuerstatistik an, in der die "reichen" Haushalte bzw. Personen vollständig sind. Einkommenskonzept und...
Persistent link: https://www.econbiz.de/10011433579
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Wirtschaftliche Auswirkungen einer ökologischen Steuerreform
Bach, Stefan (contributor) - 1995
Persistent link: https://www.econbiz.de/10000539256