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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?

Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001

Persistent link: https://www.econbiz.de/10001627941

Effective taxation of top incomes in Germany, 1992-2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003651046

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

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 … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …

Persistent link: https://www.econbiz.de/10003440082

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan (contributor); Broer, Michael (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003618817

How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany

Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007

Persistent link: https://www.econbiz.de/10003577432

Reform der Unternehmensbesteuerung 2008

Bach, Stefan - In: Reform der Unternehmensbesteuerung 2008, (pp. 5-7). 2007

Persistent link: https://www.econbiz.de/10003512413

Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008 : eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax

Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - In: Reform der Unternehmensbesteuerung 2008, (pp. 74-85). 2007

Persistent link: https://www.econbiz.de/10003512519

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

The top tail of the wealth distribution in Germany, France, Spain, and Greece

Bach, Stefan; Thiemann, Andreas; Zucco, Aline - 2015

We analyze the top tail of the wealth distribution in Germany, France, Spain, and Greece based on the Household Finance … of household wealth in Germany jumps up from 24 percent in the HFCS alone to 33 percent after top wealth imputation. For …

Persistent link: https://www.econbiz.de/10011317780