distributions for 2001?2006. By applying alternative rules of taxation, revenues according to different tax rate structures are … deduced. Introducing new tax rates in 2004 resp. in 2005 will reduce the average tax rates and - though somewhat less - the … marginal tax rates on average. ?Bracket creep? will remain a huge problem in Germany. Indexation of the tax rate structure is …

for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …

This paper analyzes intergenerational redistribution in a 2-period overlapping- generations model that allows for … political economy equilibrium is not Pareto-efficient. Redistribution results in equal consumption levels of individuals with …

In this paper redistribution policy is analyzed in a 2-period overlapping generations model with heterogeneous …

democracy with asymmetric information. The model considers not only redistribution between generations but also redistribution …, consumption levels are perfectly equalized within both generations. Second, a redistribution bias exists in favor of the old …

Recipients of the means-tested unemployment benefits II face high (explicit and implicit) tax rates if they start … working or increase work efforts. Beyond certain wage limits, they have to pay wage income tax, solidarity surcharge and … contributions to the social security system. In addition, the benefits are reduced according to specific rules. A proposal to reduce …

rates implied by the system of unemployment benefits and by the rules of means-tested social assistance. In addition, the …

distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate … structure introduced in 2007, the average tax rates and the marginal tax rates will increase. However, the income tax rates were …