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Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving … church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not … for the church-leavers. In contrast to church members, donations of church-leavers and non-members are also highly …
Persistent link: https://www.econbiz.de/10011442037
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Zur Effizienz der ehe- und familienbezogenen Leistungen in Deutschland im Hinblick auf soziale Sicherungs- und Beschäftigungsziele
Bonin, Holger; Schnabel, Reinhold; Stichnoth, Holger - 2014
Der Beitrag vergleicht die Effizienz von zehn zentralen familienpolitischen Leistungen in Deutschland hinsichtlich der …
Persistent link: https://www.econbiz.de/10010336117
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ZEW-EviSTA: A microsimulation model of the German tax and transfer system
Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013284385
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Zur Effizienz der ehe- und familienbezogenen Leistungen in Deutschland im Hinblick auf soziale Sicherungs- und Beschäftigungsziele
Bonin, Holger; Schnabel, Reinhold; Stichnoth, Holger - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
Der Beitrag vergleicht die Effizienz von zehn zentralen familienpolitischen Leistungen in Deutschland hinsichtlich der …
Persistent link: https://www.econbiz.de/10010985654
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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …
Persistent link: https://www.econbiz.de/10010309809
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Religion and the shadow economy
Heinemann, Friedrich; Schneider, Friedrich G. - 2011
Religion is increasingly acknowledged to be a cultural dimension which affects economic outcomes in different regards. This contribution focuses on religion's possible impact on the shadow economy. Different dimensions of the religious markets are taken into account. These dimensions refer to...
Persistent link: https://www.econbiz.de/10010304768
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Religion and the shadow economy
Heinemann, Friedrich; Schneider, Friedrich G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
Religion is increasingly acknowledged to be a cultural dimension which affects economic outcomes in different regards. This contribution focuses on religion's possible impact on the shadow economy. Different dimensions of the religious markets are taken into account. These dimensions refer to...
Persistent link: https://www.econbiz.de/10009149351
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After the Death of Inflation: Will Fiscal Drag Survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of fiscal drag for OECD countries since 1965. Some...
Persistent link: https://www.econbiz.de/10010297682
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Green tax reform and employment: the interaction of profit and factor taxes
Boeters, Stefan - 2001
The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...
Persistent link: https://www.econbiz.de/10010297783
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Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038