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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
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10011416436
Angesichts der dramatischen demographischen Entwicklung in Deutschland hat das Interesse der Politik an der …
Persistent link: https://www.econbiz.de/10011416544
Neuere Studien zur Einkommensverteilung in Deutschland verdeutlichen, dass die Untererfassung von Spitzeneinkommen in … zwischen Konjunktur und Einkommensverteilung in Deutschland. Entsprechende Auswertungen legen nahe, dass die vermeintliche …Recent studies on income distribution in Germany reveal that the under-reporting of top incomes in survey data leads to …
Persistent link: https://www.econbiz.de/10011376314
Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity...
Persistent link: https://www.econbiz.de/10010340999
Persistent link: https://www.econbiz.de/10012035194
Persistent link: https://www.econbiz.de/10011996971
Existing literature on inequality of opportunity (IOp) has failed to address the question as to how the circumstances and choices of spouses in a couple should be treated. By omitting information relevant to the spouse in IOp estimations, the implicit assumption was full responsibility for the...
Persistent link: https://www.econbiz.de/10011391624
integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …
Persistent link: https://www.econbiz.de/10011391647
Anders als im Steuerrecht existieren in der Sozialversicherung keine Kinderfreibeträge. In diesem Gutachten wird ihre Einführung - beschränkt auf die Beiträge zur gesetzlichen Rentenversicherung - untersucht. Abgeschätzt wurden zunächst die Erstrundeneffekte, also die Entlastungswirkungen...
Persistent link: https://www.econbiz.de/10011662112