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Can child care policy encourage employment and fertility? : evidence from a structural model
Haan, Peter; Wrohlich, Katharina - 2009
Persistent link: https://www.econbiz.de/10003916131
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …
Persistent link: https://www.econbiz.de/10009579606
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A wealth tax on the rich to bring down public debt? : Revenue and distributional effects of a capital levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009487901
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
Persistent link: https://www.econbiz.de/10009242884
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Empirical welfare analysis in random utility models of labour supply
Decoster, André; Haan, Peter - 2010
comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …
Persistent link: https://www.econbiz.de/10009269007
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top …
Persistent link: https://www.econbiz.de/10009405114
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Has German business income taxation raised too little revenue over the last decades?
Bach, Stefan - 2013
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …
Persistent link: https://www.econbiz.de/10009745916
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The effects of family policy on mothers' labor supply : combining evidence from a structural model and a natural experiment
Geyer, Johannes; Haan, Peter; Wrohlich, Katharina - 2014
employment effects of these policies for mothers in Germany. In particular we estimate a structural labor supply model and …
Persistent link: https://www.econbiz.de/10010259541
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A wealth tax on the rich to bring down public debt? : revenue and distributional effects of a capital levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009236841