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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
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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
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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
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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
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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
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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
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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
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …
Persistent link: https://www.econbiz.de/10009312821
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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/10003872920
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Innovation im Steuerrecht : wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
eine getrennte Besteuerung von Unternehmen und Gesellschafter zu realisieren. …
Persistent link: https://www.econbiz.de/10003987031