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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/10011601039
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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 - 2010
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/10011600936
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Berufsbedingte Mobilität - empirische Befunde für Deutschland
Wesselbaum-Neugebauer, Claudia - 2009
is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …
Persistent link: https://www.econbiz.de/10010291107
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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/10011600919
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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