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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
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We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003353662
In Germany, there is an ongoing debate about how to increase the efficiency of the social security system and … especially its financing. The aim of this paper is to simulate different financing systems for Germany. The introduction of a …
Persistent link: https://www.econbiz.de/10003831890
Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...
Persistent link: https://www.econbiz.de/10003897373