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Under cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually redistribution rules are implemented to smooth fiscal differences. The administration of tax collection, however, is sometimes delegated to the regional level, leaving the regional...
Persistent link: https://www.econbiz.de/10009231381
In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...
Persistent link: https://www.econbiz.de/10009763797
Deploying data from the German Socio-Economic Panel (GSOEP) we analyze the variability of individual earnings and equivalent household income. Permanent and transitory variances of male income over the period 1984-2008 are estimated for Old German Laender in order to determine their importance...
Persistent link: https://www.econbiz.de/10008664565
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...
Persistent link: https://www.econbiz.de/10003962820
-temporal changes in poverty from year 1978 to 2003. Results are decomposed by region and household types, and the bootstrap method is … have the highest poverty risk. Most striking is a huge regional divide in poverty which only narrows slightly over the … period under investigation: the incidence and the intensity of poverty are substantially higher in the New states. A …
Persistent link: https://www.econbiz.de/10009267905
We study inter-temporal changes in poverty for Germany from year 1978 to 2003, and we employ the bootstrap method to … test for statistical significance of results. All results are decomposed by household type and region. Poverty estimates … are particularly high for single parents. Most striking, however, is the poverty divide between the old and newly …
Persistent link: https://www.econbiz.de/10003875984