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Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? : eine empirische Analyse für Deutschland

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

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

Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

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

Die Flat Tax: wer gewinnt? wer verliert? : eine empirische Analyse für Deutschland

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …

Persistent link: https://www.econbiz.de/10011416436

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

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

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

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

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10010416208

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …

Persistent link: https://www.econbiz.de/10010417996

The elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015

administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates …

Persistent link: https://www.econbiz.de/10010528302

Labor market effects of the German tax reform 2000

Haan, Peter (contributor); Steiner, Viktor (contributor) - 2005

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

Persistent link: https://www.econbiz.de/10002637914

Financial leverage and corporate taxation : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10003799719