Narrow search
Showing 1 - 10 of 28
Cover Image
Die Betroffenheit der deutschen Wirtschaft durch den US-Inflation Reduction Act
Baur, Andreas; Fuest, Clemens; Gstrein, David; Heil, Philipp - 2023
den Auswirkungen des IRA auf Handelspartner, insbesondere Deutschland, liegen nicht vor. Deskriptive Statistiken zeigen …
Persistent link: https://www.econbiz.de/10014303822
Cover Image
Heimliche Steuererhöhungen – Belastungswirkungen der Kalten Progression und Entlastungswirkungen eines Einkommensteuertarifs auf Rädern
Fuest, Clemens; Kauder, Björn; Lorenz, Luisa; Mosler, … - 2016
Die Kalte Progression schwächt die Verteilungswirkungen des Steuersystems und führt zu einer Ausweitung der Steuerquote, die sich der demokratischen Kontrolle entzieht. Die Beseitigung der Kalten Progression ist somit angezeigt. - In der öffentlichen Debatte wird zumeist auf die Kalte...
Persistent link: https://www.econbiz.de/10011698429
Cover Image
Die Beseitigung des Mittelstandsbauchs – Varianten und Kosten
Dorn, Florian; Fuest, Clemens; Kauder, Björn; Lorenz, Luisa - 2016
Die Initiative Neue Soziale Marktwirtschaft (INSM) hat das ifo Institut mit der Erstellung einer Studie zum sogenannten Mittelstandsbauch im deutschen Einkommensteuertarif beauftragt. Der Mittelstandsbauch führt bei geringen und mittleren Einkommen zu einem schnell steigenden Grenzsteuersatz,...
Persistent link: https://www.econbiz.de/10011698430
Cover Image
Reform der Einkommensteuer: Vorschläge für einen „Niedersachsen-Tarif“
Fuest, Clemens; Gäbler, Stefanie; Kauder, Björn; … - 2017
Die Studie untersucht vier Reformoptionen, die zu einer Entlastung geringer und mittlerer Einkommen bei gleichzeitig moderater Belastung höherer Einkommen führen. Der Solidaritätszuschlag wird abgeschafft. Der Grundfreibetrag und der Eingangssteuersatz bleiben in allen Varianten unverändert....
Persistent link: https://www.econbiz.de/10011698435
Cover Image
The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen (contributor);  … - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
Cover Image
Choosing from the reform menu card : individual determinants of labour market policy preferences
Heinemann, Friedrich (contributor);  … - 2009
This contribution empirically explores the drivers of labour market reform acceptance for the individual level in Germany. For that purpose we make use of the representative German General Social Survey (ALLBUS). This survey offers data to which extent individuals support benefit cuts, longer...
Persistent link: https://www.econbiz.de/10003806186
Cover Image
Local governments in the wake of demographic change : efficiency and economies of scale in German municipalities
Geys, Benny (contributor); Heinemann, Friedrich (contributor) - 2007
German municipalities are expected to suffer from (often significant) population losses in the upcoming decades. We assess these local governments’ vulnerability to the fiscal consequences of this demographic decline through two means (using a sample of 1021 municipalities in the state of...
Persistent link: https://www.econbiz.de/10003480058
Cover Image
Voluntary giving and economic growth : time series evidence for the US
Heinemann, Friedrich - 2010
This study analyzes the sensitivity of US giving to both business cycle fluctuations and trend growth. With tax revenues as a point of reference, US giving constitutes a relatively stable source of revenue. Total giving is characterized by a business cycle volatility which is comparable to the...
Persistent link: https://www.econbiz.de/10008665402
Cover Image
Don’t tax me? : Determinants of individual attitudes toward progressive taxation
Heinemann, Friedrich; Hennighausen, Tanja - 2010
This contribution empirically analyses the individual determinants of tax rate preferences. For that purpose we make use of the representative German General Social Survey (ALLBUS) that offers data on the individual attitudes toward progressive, proportional, and regressive taxation. Our...
Persistent link: https://www.econbiz.de/10003951035
Cover Image
Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion …, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the … after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in …
Persistent link: https://www.econbiz.de/10003951067