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Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008
Persistent link: https://www.econbiz.de/10011438801
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Top Incomes and Top Taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2005
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10010272711
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Top incomes and top taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10010272718
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2008
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
Persistent link: https://www.econbiz.de/10010272742
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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2008
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
Persistent link: https://www.econbiz.de/10010272746
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Labor Market Effects of the German Tax Reform 2000
Haan, Peter; Steiner, Viktor - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10010260836
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Wirksamkeit der Förderung der beruflichen Weiterbildung vor und nach den Hartz-Reformen
Bonin, Holger; Schneider, Hilmar - 2006
This paper analyzes the effectiveness of occupational training programs for the unemployed before and after the substantial amendments in German labor market legislation known as Hartz reforms. Based on the official evaluation of the reforms, we show that program impacts vary much across...
Persistent link: https://www.econbiz.de/10010267339
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A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10011601039
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Reform der Besteuerung von Alterseinkünften: kurz- und mittelfristig negative Aufkommenswirkungen, langfristig auch zunehmende Einkommensungleichheit
Buslei, Hermann; Steiner, Viktor - In: DIW Wochenbericht 73 (2006) 5, pp. 57-63
Die Besteuerung der Alterseinkünfte in Deutschland wurde mit dem Alterseinkünftegesetz 2004 grundsätzlich neu geregelt …
Persistent link: https://www.econbiz.de/10011601636
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Ich-AG und Überbrückungsgeld: neue Ergebnisse bestätigen Erfolg
Caliendo, Marco; Steiner, Viktor - In: DIW Wochenbericht 74 (2007) 3, pp. 25-32
Instrumente der aktiven Arbeitsmarktpolitik in Deutschland geworden. So wurden in den letzten vier Jahren mehr als eine Million …
Persistent link: https://www.econbiz.de/10011601699