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In der Debatte über eine Reform des deutschen Einkommensteuersystems wird immer wieder die Einführung einer Flat Rate Tax gefordert. Üblicherweise bestehen solche Vorschläge aus den Elementen Verbreiterung der Bemessungsgrundlage, Erhöhung des Grundfreibetrags und Einführung eines (relativ...
Persistent link: https://www.econbiz.de/10010297009
analysis is based on micro data provided by the simulation model FiFoSiM using German income tax and household survey micro …
Persistent link: https://www.econbiz.de/10010297013
In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich persons' income and therefore allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures to...
Persistent link: https://www.econbiz.de/10010268964
In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich persons' income and therefore allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures to...
Persistent link: https://www.econbiz.de/10003771064
Persistent link: https://www.econbiz.de/10008797732
analysis is based on micro data provided by the simulation model FiFoSiM using German income tax and household survey micro …
Persistent link: https://www.econbiz.de/10003391705
In der Debatte über eine Reform des deutschen Einkommensteuersystems wird immer wieder die Einführung einer Flat Rate Tax gefordert. Üblicherweise bestehen solche Vorschläge aus den Elementen Verbreiterung der Bemessungsgrundlage, Erhöhung des Grundfreibetrags und Einführung eines (relativ...
Persistent link: https://www.econbiz.de/10011416436
Persistent link: https://www.econbiz.de/10003360022
analysis is based on micro data provided by the simulation model FiFoSiM using German income tax and household survey micro …
Persistent link: https://www.econbiz.de/10014053111
In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich persons' income and therefore allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures to...
Persistent link: https://www.econbiz.de/10013324879