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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor; Wrohlich, Katharina - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 3, pp. 541-568
wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
Persistent link: https://www.econbiz.de/10002206261
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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002062133
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Introducing family tax splitting in Germany : how would it affect the income distribution, work incentives and household welfare?
Steiner, Viktor; Wrohlich, Katharina - 2007 - This version: 05/09/2007
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10011630431
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top …
Persistent link: https://www.econbiz.de/10009405114
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
Persistent link: https://www.econbiz.de/10009242884
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - In: European economic review : EER 56 (2012) 6, pp. 1055-1069
Persistent link: https://www.econbiz.de/10009696426
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003799719
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003872920
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555