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Tax evasion with earned income and varying tax rate : an experimental study

Anderhub, Vital (contributor) - 1999

Persistent link: https://www.econbiz.de/10001390632

Relative earnings and the demand for unskilled labor in West German manufacturing

Steiner, Viktor; Wagner, Kersten - 1997

We analyze the economic factors which have contributed to the dramatic decline of the employment share of unskilled labor in German manufacturing, in particular the role played by the relatively rigid earnings structure. Potential effects of intensified international competition and skill-biased...

Persistent link: https://www.econbiz.de/10011440891

Industrial change, stability of relative earnings, and substitution of unskilled labor in West-Germany

Steiner, Viktor; Mohr, Robert D. - 1998

We analyze the dramatic decline of the employment share of unskilled labor in the West German economy, in particular its relation to the relatively rigid earnings structure. We find that the substitution elasticity between unskilled and skilled labor is rather low in most sectors of the economy....

Persistent link: https://www.econbiz.de/10011441629

Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

Persistent link: https://www.econbiz.de/10011416429

Equality of opportunity : East vs. West Germany

Peichl, Andreas; Ungerer, Martin - 2015

integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …

Persistent link: https://www.econbiz.de/10011391647

Has earnings inequality in Germany changed in the 1980's?

Steiner, Viktor; Wagner, Kersten - 1996

inequality in Germany has increased very little in the 1980's, if at all. It is shown ·that the marked increase in earnings …

Persistent link: https://www.econbiz.de/10011622930

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

Persistent link: https://www.econbiz.de/10011626025

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

Persistent link: https://www.econbiz.de/10011638872

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10010416208

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10010417996