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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
Persistent link: https://www.econbiz.de/10003780652
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
marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …’ social security contributions (SSC) on marginal employment in Germany. …
Persistent link: https://www.econbiz.de/10003411711
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
Persistent link: https://www.econbiz.de/10003578894
Persistent link: https://www.econbiz.de/10008654021
Persistent link: https://www.econbiz.de/10009578336
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