Narrow search
Showing 1 - 10 of 404
Cover Image
Progressive Taxation and Tax Morale
Peichl, Andreas; Doerrenberg, Philipp - Cologne Graduate School in Management, Economics and … - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10008763817
Cover Image
Progressive Taxation and Tax Morale
Doerrenberg, Philipp; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10008764579
Cover Image
Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich
Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 111-127
indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …
Persistent link: https://www.econbiz.de/10011128175
Cover Image
Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10010278471
Cover Image
Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich
Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 111-127
indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …
Persistent link: https://www.econbiz.de/10010378065
Cover Image
Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich
Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 111-127
indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …
Persistent link: https://www.econbiz.de/10010399585
Cover Image
Equality of Opportunity and Redistribution in Europe
Dunnzlaff, Lina; Neumann, Dirk; Niehues, Judith; … - Institute for the Study of Labor (IZA) - 2010
The concept of equality of opportunity (EOp) goes back to Roemer (1993, 1998) who argues that a society shall guarantee its members equal access to advantage regardless of their circumstances, while holding them responsible for turning that access into actual advantage by the application of...
Persistent link: https://www.econbiz.de/10008764586
Cover Image
Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - Forschungsbasierte Infrastruktureinrichtung … - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10009277156
Cover Image
Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10009150627
Cover Image
Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10011601037