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In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …
Persistent link: https://www.econbiz.de/10011416408
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10011416429
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10011416436
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011626025
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011638872
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10010234179
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demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …
Persistent link: https://www.econbiz.de/10003771064