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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009743763
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Is a Flat Tax Politically Feasible in a Grown-Up Welfare State?
Fuest, Clemens - 2007
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10012729876
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2021
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and differences-in-differences models, we find that workers bear about half of the total tax burden....
Persistent link: https://www.econbiz.de/10013315773
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Is a Flat Tax Feasible in a Grown-up Welfare State?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2021
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10013316730
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Vertical and horizontal redistribution : the case of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2018
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …
Persistent link: https://www.econbiz.de/10011962206
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The Redistributive Effects of Tax Benefit Systemsin the Enlarged EU
Fuest, Clemens; Niehues, Judith; Peichl, Andreas - Institut zur Zukunft der Arbeit <Bonn> - 2009
two approaches and show that benefits have other aimsthan redistribution. Finally, our country clustering shows that the …
Persistent link: https://www.econbiz.de/10009360619
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The redistributive effects of tax benefit systems in the enlarged EU
Fuest, Clemens; Niehues, Judith; Peichl, Andreas - 2009
different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …
Persistent link: https://www.econbiz.de/10010269585
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Fair and efficient taxation under partial control: Theory and evidence
Ooghe, Erwin; Peichl, Andreas - 2011
There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their …
Persistent link: https://www.econbiz.de/10010277364
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The impact of redistributive policies on inequality in OECD countries
Doerrenberg, Philipp; Peichl, Andreas - 2014
Due to behavioral effects triggered by redistributional interventions, it is still an open question whether government policies are able to effectively reduce income inequality. We contribute to this research question by using different country-level data sources to study inequality trends in...
Persistent link: https://www.econbiz.de/10010331367
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Vertical and Horizontal Redistribution: The Cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2018
deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …
Persistent link: https://www.econbiz.de/10011956678