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In diesem Beitrag analysieren wir den aktuellen Einkommensteuervorschlag von Paul Kirchhof im Hinblick auf Zielkonflikte zwischen Steueraufkommen, Verteilungswirkungen und Effizienzgesichtspunkten. Wir kommen zu dem Ergebnis, dass der aktuelle Kirchhof-Vorschlag politisch kaum durchsetzbar sein...
Persistent link: https://www.econbiz.de/10009376415
increases, inequality decreases and tax revenues slightly increase. …
Persistent link: https://www.econbiz.de/10009580899
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009667120
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009545267
study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …
Persistent link: https://www.econbiz.de/10009564390
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low income individuals. Work …
Persistent link: https://www.econbiz.de/10011299149
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011295803
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the participation tax rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011729528
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low income individuals. Work …
Persistent link: https://www.econbiz.de/10013018442
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011289240