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Einkommensanalysen mit Steuerdaten : Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer...
Merz, Joachim; Zwick, Markus - 2006
analysis with the possibilities of the allocation analysis. -- income analysis ; business tax ; microsimulation ; micro data …
Persistent link: https://www.econbiz.de/10009679390
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Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy
Bazzoli, Martina; Di Caro, Paolo; Figari, Francesco; … - 2020
-benefit microsimulation model have allowed us to shed light on the distributional effects of income tax evasion, showing that almost 73% of …
Persistent link: https://www.econbiz.de/10012438477
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Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 : a MICSIM microsimulation analysis of distributional impacts
Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
Mit der Steuerreform 2000 wurde das ambitionierteste Steuerreduktionsvorhaben in der deutschen Nachkriegsgeschichte beschlossen. In den Jahren von 1998 bis 2005 werden Steuerzahler von einer Nettoentlastung von insgesamt mehr als 100 Mrd. DM profitieren. Man erwartet hierdurch eine Stimulation...
Persistent link: https://www.econbiz.de/10001784220
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Verteilungswirkungen der Steuerreform 2000/2005 im Vergleich zum "Karlsruher Entwurf" : Auswirkungen auf die Einkommensverteilung bei Selbständigen (Freie Berufe, Unternehmer) und...
Merz, Joachim; Zwick, Markus - 2002
Die aktuelle Steuerreform 2000/2005 und alternative Vorschläge dazu neben einen prominenten Platz in der aktuellen wirtschafts- und sozialpolitischen Diskussion ein. Die Frage nach den individuellen Wirkungen auf die Steuerpflichtigen ist neben den beiden traditionell geprägten Leitideen der...
Persistent link: https://www.econbiz.de/10001784226
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Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 : a MICSIM microsimulation analysis of distributional impacts
Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
-employed. -- microsimulation ; German tax reform ; Karlsruhe proposal ; self-employed ; professions ; entrepreneurs ; employees ; distributional …
Persistent link: https://www.econbiz.de/10009674922
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Entrepreneurs and Freelancers: are they time and income multidimensional poor? : the German Case
Merz, Joachim; Rathjen, Tim - 2016 - This version: April 2016
Entrepreneurs and freelancers, the self-employed, commonly are characterized as not only to be relatively rich in income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these results and notions about the well-being situation of...
Persistent link: https://www.econbiz.de/10011509118
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Entrepreneurs and freelancers are they time and income multidimensional poor? : the German case
Merz, Joachim; Rathjen, Tim - 2016
Entrepreneurs and freelancers, the self-employed, commonly are characterized as not only to be relatively rich in income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these results and notions about the well-being situation of...
Persistent link: https://www.econbiz.de/10011458904
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Entrepreneurs and freelancers: are they time and income multidimensional poor? : the German case
Merz, Joachim; Rathjen, Tim - 2016
Entrepreneurs and freelancers, the self-employed, commonly are characterized as not only to be relatively rich in income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these results and notions about the well-being situation of...
Persistent link: https://www.econbiz.de/10011473696
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Freie Berufe - hat die Ungleichheit und Polarisierung von Einkommen und Zeit zugenommen?
Merz, Joachim; Scherg, Bettina - 2016
In dieser Studie wird die Ungleichheit und Polarisierung der Einkommen in Deutschland in den letzten 30 Jahren untersucht. Neben der reinen eindimensionalen Einkommensbetrachtung wird dafür auch erstmals die Entwicklung der multidimensionalen Ungleichheit und Polarisierung von Einkommen und...
Persistent link: https://www.econbiz.de/10011564605
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Entrepreneurs and Freelancers : Are They Time and Income Multidimensional Poor? – The German Case
Merz, Joachim - 2016
Entrepreneurs and freelancers, the self-employed, commonly are characterized as not only to be relatively rich in income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these results and notions about the well-being situation of...
Persistent link: https://www.econbiz.de/10012987248