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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

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

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

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

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