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Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen...
Persistent link: https://www.econbiz.de/10010331460
can amount to substantial amounts of foregone revenue. In this paper we use EUROMOD, a tax-benefit micro-simulation model …Less visible than benefit expenditure, spending channelled through the tax system via tax concessions and advantages … covering all EU member states, to investigate the size and distributional effects of tax allowances and tax credits in 6 …
Persistent link: https://www.econbiz.de/10011304565
This paper presents baseline results from the latest version of EUROMOD (version G2.1), the tax-benefit microsimulation … of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit systems …
Persistent link: https://www.econbiz.de/10011304571
Using EUROMOD, this study investigates the size and distributional effects of tax allowances and tax credits in 6 … to both categorical and explicit income targeting .With few exceptions the impact of tax allowances and tax credits on … inequality is small. Tax credits are generally more progressive than tax allowances. The design of the allowances/credits appears …
Persistent link: https://www.econbiz.de/10011396820
This paper presents baseline results from the latest version of EUROMOD (version F6.36+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income … estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit …
Persistent link: https://www.econbiz.de/10010331193
This paper provides a description of the latest public release of EUROMOD (version F6.0++), a tax …-benefit microsimulation model for the EU. First, we briefly report the process of constructing and updating EUROMOD. We then present …. Finally, we provide estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of …
Persistent link: https://www.econbiz.de/10010331199
microsimulation model of taxes and benefits in the EU. After giving a brief account of the process of constructing EUROMOD, we present …
Persistent link: https://www.econbiz.de/10010288269
This paper presents baseline results from the latest version of EUROMOD (version H1.0+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income …. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of …
Persistent link: https://www.econbiz.de/10012012783
This paper presents baseline results from the latest version of EUROMOD (version G3.0+), the tax …-benefit microsimulation model for the EU-28. First, we briefly report the process of updating EUROMOD. We then present indicators for income …). Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of …
Persistent link: https://www.econbiz.de/10012012801
This paper presents baseline results from the latest version of EUROMOD (version G4.0+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income …. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of …
Persistent link: https://www.econbiz.de/10012012817