Showing 71 - 80 of 347
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
Wie mit dem Solidaritätszuschlag 25 Jahre nach der Wiedervereinigung umgegangen werden soll, ist umstritten. Vieles spricht für eine Integration in den Einkommensteuertarif. Sven Stöwhase und Martin Teuber haben im Dezemberheft 2014 des Wirtschaftsdienst auf die Verteilungswirkungen bei einer...
Persistent link: https://www.econbiz.de/10010520818
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …
Persistent link: https://www.econbiz.de/10011416408
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
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10011428676
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
Analysen zur Einkommensverteilung in Deutschland anhand administrativer Daten des Taxpayer-Panels zeigen einen engen … income distribution in Germany. In contrast to survey data such as the German Socio-economic Panel, the TPP indicates a close … assessment of the future evolution of income distribution in Germany. …
Persistent link: https://www.econbiz.de/10011347228