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100 years of the modern German tax system : foundation, reforms, and challenges
Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413
infrastructure, and climate change, a substantial decrease in the tax burden is not expected. …
Persistent link: https://www.econbiz.de/10012150709
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Progressive tax reform in OECD countries : perspectives and obstacles
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2014
for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …
Persistent link: https://www.econbiz.de/10010355364
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Value-added tax cuts bring greatest relief to lower and middle income households
Bach, Stefan; Isaak, Niklas - In: DIW economic bulletin 7 (2017) 31/32, pp. 315-321
If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11...
Persistent link: https://www.econbiz.de/10011697741
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100 years of the modern German tax system: Foundation, reforms, and challenges
Bach, Stefan - In: DIW Weekly Report 9 (2019) 46/48, pp. 407-413
infrastructure, and climate change, a substantial decrease in the tax burden is not expected. …
Persistent link: https://www.econbiz.de/10012152223
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Progressive tax reform in OECD countries: Perspectives and obstacles
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2014
for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …
Persistent link: https://www.econbiz.de/10010531625
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …
Persistent link: https://www.econbiz.de/10012301541
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How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M.; Bach, Stefan - 2007
that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …
Persistent link: https://www.econbiz.de/10010324247
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Reform proposal for marriage taxation in Germany: De facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW Weekly Report 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …
Persistent link: https://www.econbiz.de/10012319485
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Value-added tax cuts bring greatest relief to lower and middle income households
Bach, Stefan; Isaak, Niklas - In: DIW Economic Bulletin 7 (2017) 31/32, pp. 315-321
If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11...
Persistent link: https://www.econbiz.de/10011708329
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How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany
Fossen, Frank M.; Bach, Stefan - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …
Persistent link: https://www.econbiz.de/10005069088