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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

Distributional effects of a minimum wage in a welfare state : the case of Germany

Müller, Kai-Uwe; Steiner, Viktor - 2013

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

Measuring richness and poverty : a micro data application to Europe and Germany

Peichl, Andreas (contributor); Schaefer, Thilo (contributor) - 2008

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

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

Die Gewerbesteuer seit der Unternehmensteuerreform 2008 : steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? ; Eine empirische Analyse

Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010

steuerliche Belastung der Unternehmen auswirkt. Dabei stellt sich heraus, dass die Ziele des Gesetzgebers nicht erreicht werden …

Persistent link: https://www.econbiz.de/10008652543

Distributional effects of the European Emissions Trading System and the role of revenue recycling : empirical evidence from combined industry- and household-level data

Cludius, Johanna; Beznoska, Martin; Steiner, Viktor - 2012

We calculate the expected distributional effects of the European Emissions Trading System combining industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10009510571