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Der Anfang der 1990er Jahre eingeführte Solidaritätszuschlag ist eine Ergänzungsabgabe zur Einkommensteuer, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung gefordert. Als eine Alternative zur...
Persistent link: https://www.econbiz.de/10010527633
In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …
Persistent link: https://www.econbiz.de/10010298065
, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. … for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …
Persistent link: https://www.econbiz.de/10010297438
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our … reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for …
Persistent link: https://www.econbiz.de/10010297538
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz nicht geändert. Eine Analyse der deutschen Steuerpolitik in der laufenden Legislaturperiode zeigt, dass sich Änderungen lediglich auf die Beseitigung verfassungswidriger...
Persistent link: https://www.econbiz.de/10011335978
and average wage tax, and social security contributions. …
Persistent link: https://www.econbiz.de/10010298083
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010298054
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010299074
This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …
Persistent link: https://www.econbiz.de/10010299463
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …
Persistent link: https://www.econbiz.de/10010300509