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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
and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012301541
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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020
We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using …
Persistent link: https://www.econbiz.de/10012543058
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865
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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56
Persistent link: https://www.econbiz.de/10011695815
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Intertemporal general equilibrium : modelling of German tax reform proposals
Conrad, Klaus - 1990
Persistent link: https://www.econbiz.de/10000802526
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Market and non-market labour supply and the impact of the recent German tax reform : incorporating behavioural response
Merz, Joachim - 1996
Persistent link: https://www.econbiz.de/10000655043
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Would a flat tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk
Fossen, Frank M. (contributor) - 2008
-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …
Persistent link: https://www.econbiz.de/10003725962
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
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Empirical evidence on the effects of marginal tax rates on income : the German case
Gottfried, Peter (contributor);  … - 2004
Persistent link: https://www.econbiz.de/10002115452