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Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636
Persistent link: https://www.econbiz.de/10003780652
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Is a flat tax politically feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
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Finanzpolitik und Unternehmensentscheidung
Fuest, Clemens (contributor); Wickström, Bengt-Arne (ed.) - 2010
Persistent link: https://www.econbiz.de/10003910678
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
Persistent link: https://www.econbiz.de/10003578894
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Does Germany collect revenue from taxing capital income? : presented at CESifo Area Conference on Public Sector Economics, April 2005
Becker, Johannes; Fuest, Clemens - 2005
losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …
Persistent link: https://www.econbiz.de/10003007702
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Steuerprogression und Arbeitslosigkeit
Fuest, Clemens - In: Zeitschrift für Wirtschafts- und Sozialwissenschaften … 117 (1997) 4, pp. 567-584
Persistent link: https://www.econbiz.de/10001236385
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Finanzpolitik und Unternehmensentscheidung
Wickström, Bengt-Arne (ed.); Fuest, Clemens (contributor) - 2010
Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
Persistent link: https://www.econbiz.de/10014018693
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate … competition. Pass-through of the VAT reduction was higher in product groups with a large number of competing products. We …
Persistent link: https://www.econbiz.de/10012547036
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average …
Persistent link: https://www.econbiz.de/10012308569
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Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2005
Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...
Persistent link: https://www.econbiz.de/10000322197