Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

redistribution. The main tool for redistribution in the German tax system is the progressive income tax. The most important source of … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale … applies. In most federal states the church tax is limited to a certain percentage of taxable income, a provision known as …

The 2016 German Inheritance Tax reform brought some modifications to the highly debated new and existing tax exemptions …

redistribution. The main tool for redistribution in the German tax system is the progressive income tax. The most important source of … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale … applies. In most federal states the church tax is limited to a certain percentage of taxable income, a provision known as …

the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … additionally consider social insurance contributions and cash benefits for a complete analysis of the whole tax benefit system. Our … analysis is based on EUROMOD, a static tax benefit microsimulation model for the EU-15 countries, which allows analysing the …

analysis with the possibilities of the allocation analysis. -- income analysis ; business tax ; microsimulation ; micro data … und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation … Verteilungsanalyse erwiesen hat. -- Einkommensanalysen ; Gewerbesteuer ; Mikrosimulation ; Mikrodaten …

und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation …

tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

, gleichzeitig aber die größte Umverteilungswirkung hat. -- Einkommensteuer ; Umverteilung ; Mikrosimulation … ; Redistribution ; Microsimulation … tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high …