Showing 1 - 9 of 9
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
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
This paper proposes a model that can be implemented to estimate the willingness to pay for distributive justice, defined as distribution according to desert. We derive a formula that allows one to recover the willingness to pay for distributive justice from fiscal data and the estimated...
Persistent link: https://www.econbiz.de/10010299119
This paper uncovers ongoing trends in idiosyncratic earnings volatility across generations by decomposing residual earnings auto-covariances into a permanent and a transitory component. We employ data on complete earnings life cycles for prime age men born 1935 through 1974 that covers earnings...
Persistent link: https://www.econbiz.de/10011314562
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
-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
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
apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …
Persistent link: https://www.econbiz.de/10011569309
In most OECD countries, pension reform policy has decreased the level of intragenerational redistribution over the last … three decades, that is, redistribution among members of the same generation with high and low pension entitlements. This … relationship between inequality of entitlements, mortality risk, and the size of redistribution in a stylized social security …
Persistent link: https://www.econbiz.de/10013187824