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Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income
Fossen, Frank; Simmler, Martin - 2012
-in-difference matching strategy based on firm level panel data. In addition, we implement a more structural approach with a tax rate …
Persistent link: https://www.econbiz.de/10010308295
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Optimal social assistance and unemployment insurance in a life-cycle model of family labor supply and savings
Haan, Peter; Prowse, Victoria - 2015
-related Unemployment Insurance. Reecting that married couples obtain intra-household insurance by making labor supply choices for both …
Persistent link: https://www.econbiz.de/10010527636
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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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Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10010296848
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Tax Distortion, Countervailing Subsidies and Income Redistribution
Barbaro, Salvatore - 2004
A persistent controversy in the economics of higher education is the distributional consequences of tuition … benefited from public higher education and away from non-graduates who contributed their taxes to finance these subsidies. This … paper focuses on whether it is in the interest of the non-graduates to subsidize investments in higher education. We show …
Persistent link: https://www.econbiz.de/10010262885
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Income support, (un-)employment and well-being
Hetschko, Clemens; Schöb, Ronnie; Wolf, Tobias - 2016
analyze transitions of workers between unemployment, regular employment and employment accompanied by welfare receipt. Working …
Persistent link: https://www.econbiz.de/10011513115
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Habit formation and the Pareto-efficient provision of public goods
Aronsson, Thomas; Schöb, Ronnie - 2017
This paper examines the implications of habit formation in private and public consumption for the Pareto-efficient provision of public goods, based on a two-period model with nonlinear taxation. If the public good supply is time-invariant, the presence of habit formation generally alters the...
Persistent link: https://www.econbiz.de/10011587994
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...
Persistent link: https://www.econbiz.de/10011721857
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Adaptation, Anticipation-bias and optimal income taxation
Aronsson, Thomas; Schöb, Ronnie - 2012
Adaptation is omnipresent but people systematically fail to correctly anticipate the degree to which they adapt. This leads individuals to make inefficient intertemporal decisions. This paper concerns optimal income taxation to correct for such anticipation-biases in a framework where consumers...
Persistent link: https://www.econbiz.de/10010309360
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Auch alte Schultern können breit sein! Die Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften
Gutmann, David; Peters, Fabian - 2019
Die Verfasser untersuchen, inwiefern die vom Gesetzgeber 2005 verabschiedete und sukzessiv eingeführte nachgelagerte Besteuerung von Alterseinkünften bis 2040 sowohl die Höhe des Einkommensteueraufkommens als auch den Aufkommensanteil von Menschen im Rentenalter beeinflussen wird. Dabei wird...
Persistent link: https://www.econbiz.de/10012542221