Showing 1 - 10 of 14
the effects of a tax-benefit reform on the budget of the individual household. This includes taxes on income and …
Persistent link: https://www.econbiz.de/10012257154
The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the...
Persistent link: https://www.econbiz.de/10011416562
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10013159776
is applied on severeal flat tax reform scenarios which can decrease the excess burden caused by the tax system depending …
Persistent link: https://www.econbiz.de/10012729877
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10011635022
The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional effects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the...
Persistent link: https://www.econbiz.de/10014055784
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …
Persistent link: https://www.econbiz.de/10013324955
We analyse a reform of the German corporate and personal income taxes according to the proposal by Joachim Mitschke …
Persistent link: https://www.econbiz.de/10012290121
We analyse a reform of the German corporate and personal income taxes according to the proposal by Joachim Mitschke …
Persistent link: https://www.econbiz.de/10000322197
Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...
Persistent link: https://www.econbiz.de/10003897373