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Progressive tax reform in OECD countries : perspectives and obstacles

Godar, Sarah; Paetz, Christoph; Truger, Achim - International Labour Organization (ILO), United Nations - 2014

Persistent link: https://www.econbiz.de/10010966729

Aktuelle Steuerreformvorschläge haben kaum Auswirkungen auf das Wirtschaftswachstum

Bach, Stefan; Brüggemann-Borck, Imke; Fichtner, Ferdinand - In: DIW Wochenbericht 80 (2013) 35, pp. 3-10

Major changes in income tax rates are expected after the September elections. There have also been frequent calls to provide more support for families with children. Consequently, DIW Berlin has analyzed several proposed amendments in terms of their overall economic impact. The choice of...

Persistent link: https://www.econbiz.de/10011128471

Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis

Fossen, Frank; Bach, Stefan - In: FinanzArchiv: Public Finance Analysis 64 (2008) 2, pp. 245-272

decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems …

Persistent link: https://www.econbiz.de/10005764480

Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax

Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, … - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 76 (2007) 2, pp. 74-85

The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local …

Persistent link: https://www.econbiz.de/10005071525

Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression

Bach, Stefan; Haan, Peter; Ochmann, Richard - In: DIW Wochenbericht 80 (2013) 30, pp. 3-12

The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … higher incomes and on capital gains would lead to more progressive taxation and thus to a slight redistribution from high …

Persistent link: https://www.econbiz.de/10011128465