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Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
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We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10003219657
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10002637914
Förderung von Beschäftigung. Die quantitativ wichtigsten Programme der AAMP in Deutschland waren traditionell die Förderung der … Deutschland bewertet. Die Darstellung wird ergänzt durch die Einbeziehung der Ergebnisse einiger internationaler … Evaluationsstudien zu Instrumenten der AAMP, die zunehmend auch in Deutschland Bedeutung erlangen, für die aber hierzulande derzeit noch …
Persistent link: https://www.econbiz.de/10003136025