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In diesem Beitrag analysieren wir den aktuellen Einkommensteuervorschlag von Paul Kirchhof im Hinblick auf Zielkonflikte zwischen Steueraufkommen, Verteilungswirkungen und Effizienzgesichtspunkten. Wir kommen zu dem Ergebnis, dass der aktuelle Kirchhof-Vorschlag politisch kaum durchsetzbar sein...
Persistent link: https://www.econbiz.de/10009376415
increases, inequality decreases and tax revenues slightly increase. …
Persistent link: https://www.econbiz.de/10009580899
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009545267
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009667120
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009564390
Persistent link: https://www.econbiz.de/10009389904
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011289240
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low income individuals. Work …
Persistent link: https://www.econbiz.de/10011299149
characterize optimal marginal tax rates and interpret them in terms of redistribution, insurance and incentive effects. The case of …We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax … has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of …
Persistent link: https://www.econbiz.de/10009383580
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011295803