Showing 1 - 10 of 124
Persistent link: https://www.econbiz.de/10014429159
In dieser Expertise für den Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung werden Reformen im Steuer- und Transfersystem untersucht, die darauf abzielen, die Erwerbsanreize zu stärken. Es handelt sich hierbei um Reformen in der Grundsicherung und bei der...
Persistent link: https://www.econbiz.de/10014496517
The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their effects in real-time. However, data on the...
Persistent link: https://www.econbiz.de/10012383744
The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their effects in real-time. However, data on the...
Persistent link: https://www.econbiz.de/10012383825
Persistent link: https://www.econbiz.de/10012656239
This article discusses the economic effects of a potential cut-off of the German economy from Russian energy imports. We show that the effects are likely to be substantial but manageable. In the short run, a stop of Russian energy imports would lead to a GDP decline in range between 0.5% and 3%...
Persistent link: https://www.econbiz.de/10014293252
Persistent link: https://www.econbiz.de/10009657476
The simplification of the tax system is a key objective of many income tax reform proposals. This is not only because … rate schedule adjustment. The combination with a flat rate tax would imply that the reform redistributes in favour of the …, which preserves the directly progressive rate schedule, yields a tax reform which reduces the inequality of after tax …
Persistent link: https://www.econbiz.de/10011416408
a rate schedule adjustment which preserves the directly progressive rate schedule yields a tax reform which reduces the …
Persistent link: https://www.econbiz.de/10011416429
The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the...
Persistent link: https://www.econbiz.de/10011416562