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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/10010306212
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Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverlä...
Hechtner, Frank - 2015
Der vorliegende Beitrag analysiert das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften. Bei dieser Fallkonstellation greifen mehrere Tarifvorschriften ineinander, so dass die Berechnung der gesamten tariflichen Einkommensteuer nicht trivial erscheint....
Persistent link: https://www.econbiz.de/10011405051
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and …
Persistent link: https://www.econbiz.de/10010300706
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Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Geyer, Johannes; Steiner, Viktor - 2010
-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …
Persistent link: https://www.econbiz.de/10010300709
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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - 2010
as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation …
Persistent link: https://www.econbiz.de/10010303817
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A new targeting - a new take-up? Non-take-up of social assistance in Germany after social policy reforms
Bruckmeier, Kerstin; Wiemers, Jürgen - 2011
social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the …
Persistent link: https://www.econbiz.de/10010286662
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Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …
Persistent link: https://www.econbiz.de/10010291125