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Wer trägt die Lasten von Steuern auf Unternehmensgewinne? - Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - In: ifo Schnelldienst 70 (2017) 24, pp. 22-27
Mobilität von Unternehmen senken viele Länder ihre Steuern, um Investitionen und Jobs ins Land zu holen. Auch in Deutschland … Arbeitnehmern, jungen Arbeitnehmern und Frauen, die in Deutschland noch immer häufig die Rolle des Zweitverdieners haben, zu …
Persistent link: https://www.econbiz.de/10011795679
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Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung : Studie im Auftra...
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008
Persistent link: https://www.econbiz.de/10003712456
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Mindestlohn kein geeignetes Instrument gegen Armut in Deutschland
Müller, Kai-Uwe; Steiner, Viktor - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 75 (2008) 22, pp. 298-300
Persistent link: https://www.econbiz.de/10003712924
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Fiscal policy in action : introducing family tax splitting in Germany ; how would it affect the income distribution, work incentives, and household welfare?
Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv : European journal of public finance 64 (2008) 1, pp. 115-142
Persistent link: https://www.econbiz.de/10003713632
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Imposed benefit sanctions and the unemployment-to-employment transition : the German experience
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
Persistent link: https://www.econbiz.de/10003716523
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Grundeinkommen vs. Kombilohn : Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
Fuest, Clemens (contributor); Peichl, Andreas (contributor) - 2007
The economic literature often argues that basic income schemes and low wage subsidies to employees are just special cases of a negative income tax. In this debate, it is ignored that these concepts target different population subgroups. This paper investigates the different target groups and the...
Persistent link: https://www.econbiz.de/10003635166
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Would a legal minimum wage reduce poverty? : a microsimulation study for Germany
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
Persistent link: https://www.econbiz.de/10003726086
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Imposed benefit sanctions and the unemployment-to-employment transition : the German experience
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
Persistent link: https://www.econbiz.de/10003726098
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672