Similar Search Results

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

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

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

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

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

Progressive tax reform in OECD countries: Perspectives and obstacles

Godar, Sarah; Paetz, Christoph; Truger, Achim - 2014

Persistent link: https://www.econbiz.de/10010531625

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

Aktuelle Steuerreformvorschläge haben kaum Auswirkungen auf das Wirtschaftswachstum

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

Nach den Wahlen im September sind größere Änderungen beim Einkommensteuertarif zu erwarten. Ferner wird häufig gefordert, Familien mit Kindern stärker zu fördern. Aus diesem Anlass hat das DIW Berlin einige Änderungsvorschläge hinsichtlich ihrer gesamtwirtschaftlichen Auswirkungen...

Persistent link: https://www.econbiz.de/10010320435

Aktuelle Steuerreformvorschläge haben kaum Auswirkungen auf das Wirtschaftswachstum

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

Persistent link: https://www.econbiz.de/10009787480

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